The Taxation Of Income From Foreign Investmentsa Tax Study Of Developing Countries

Author : Kibuta Ongwamuhana
Publisher : Springer
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.74/5 ( download)

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Download or read book The Taxation of Income from Foreign Investments:A Tax Study of Developing Countries written by Kibuta Ongwamuhana and published by Springer. This book was released on 1991-01-30 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Summarizes the principles governing the assertion of national taxation powers, and the manner in which tax power of one nation is moderated by tax treaties so to present or mitigate the occurrence of double income taxation with emphasis to the tax concerns of developing countries.

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.43/5 ( download)

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Download or read book The Taxation of Income from Foreign Investments written by and published by . This book was released on 1991 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Timo Viherkenttä
Publisher :
ISBN 13 :
Total Pages : 292 pages
Book Rating : 4.84/5 ( download)

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Download or read book Tax Incentives in Developing Countries and International Taxation written by Timo Viherkenttä and published by . This book was released on 1991 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the complex coordination of tax incentives for foreign investors and international taxation. The analysis locates the factors which tend to frustrate such incentives through increased taxation in the investor's home country. The various tax planning techniques for avoiding the loss of incentive benefits are also dealt with.

Author : United Nations. Department of Economic and Social Affairs
Publisher : New York : United Nations
ISBN 13 :
Total Pages : 108 pages
Book Rating : 4.14/5 ( download)

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Download or read book United States of America written by United Nations. Department of Economic and Social Affairs and published by New York : United Nations. This book was released on 1976 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study of taxation by the United States of America of income from United States private investment abroad, describing both the principal tax rules that apply uniformly to investment in all foreign countries and the supplemental rules, or tax preferences, for investment in developing countries.

Author : United Nations. Department of Economic and Social Affairs
Publisher : New York : United Nations
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.67/5 ( download)

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Download or read book United States Income Taxation of Private Investments in Developing Countries written by United Nations. Department of Economic and Social Affairs and published by New York : United Nations. This book was released on 1970 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study of taxation by the United States of America of income from United States private investment abroad, describing both the principal tax rules that apply uniformly to investment in all foreign countries and the supplemental rules, or tax preferences, for investment in developing countries.

Author : Robert Anthoine
Publisher : Springer Science & Business Media
ISBN 13 : 9401744696
Total Pages : 267 pages
Book Rating : 4.90/5 ( download)

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Download or read book Tax Incentives for Private Investment in Developing Countries written by Robert Anthoine and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this book is to provide within a single volume a comparative analysis of the tax laws of developed countries bearing upon direct private investment in developing countries, and a representative sample of developing country laws bearing upon the receipt of such investment. This study was initiated by the Tax Committee of the Business Section of the International Bar Association under the leadership of Jean-Claude Goldsmith of the Paris Bar. I undertook to act as the reporter, to browbeat colleagues in other countries to write national reports, and to provide the reporter's overview statement. This report includes studies of fourteen developed countries prepared by national reporters and summaries of five other developed country laws. Note worthy are the detailed examinations of the laws of the Federal Republic of Germany and of Japan, the two developed countries that have provided the most comprehensive system of incentives for private investment in developing countries. Also contained herein are reports from eight developing countries, including a thorough examination of the laws of Brazil. Attention is paid in the developed country reports not only to those tax provisions that act as in inducement to foreign investment but also to those that favor domestic investment and hence act as a disincentive to foreign investment. Relevant double taxation agreements are discussed, and other aspects such as exchange control and government grants are also mentioned.

Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1451960271
Total Pages : 66 pages
Book Rating : 4.73/5 ( download)

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Download or read book Tax Policy and Reform for Foreign Direct Investment in Developing Countries written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-07-01 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have reduced corporate tax rates and stream-lined tax incentives. However, broad-based tax reform is lacking in most, leaving room for further possibilities in tax reform for attracting foreign investment. The paper also addresses nontax factors that can be instrumental in attracting foreign investment.

Author : M. P. Dominic
Publisher :
ISBN 13 : 9789070125134
Total Pages : 382 pages
Book Rating : 4.37/5 ( download)

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Download or read book Income Taxation and Foreign Investment in Developing Countries written by M. P. Dominic and published by . This book was released on 1980 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Harry Huizinga
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4./5 ( download)

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Download or read book The Financing and Taxation of U.S. Direct Investment Abroad written by Harry Huizinga and published by World Bank Publications. This book was released on with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Alberto Giovannini
Publisher : University of Chicago Press
ISBN 13 : 0226297039
Total Pages : 336 pages
Book Rating : 4.33/5 ( download)

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Download or read book Studies in International Taxation written by Alberto Giovannini and published by University of Chicago Press. This book was released on 2007-12-01 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies. The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung.