Foreign Ownership and Corporate Income Taxation PDF Download

Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Foreign Ownership and Corporate Income Taxation PDF full book. Access full book title Foreign Ownership and Corporate Income Taxation by Harry Huizinga. Download full books in PDF and EPUB format.

Foreign Ownership and Corporate Income Taxation

Foreign Ownership and Corporate Income Taxation PDF Author: Harry Huizinga
Publisher:
ISBN:
Category : Corporations, Foreign
Languages : en
Pages : 64

Book Description
Recoge : 1. Introduction. - 2. Previous literature. - 3. The data. - 4. The estimation. - 5. Empirical results. - 6. Conclusions.

Foreign Ownership and Corporate Income Taxation

Foreign Ownership and Corporate Income Taxation PDF Author: Harry Huizinga
Publisher:
ISBN:
Category : Corporations, Foreign
Languages : en
Pages : 64

Book Description
Recoge : 1. Introduction. - 2. Previous literature. - 3. The data. - 4. The estimation. - 5. Empirical results. - 6. Conclusions.

Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe

Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe PDF Author: Jack M. Mintz
Publisher: World Bank Publications
ISBN: 9780821323014
Category : Business & Economics
Languages : en
Pages : 32

Book Description
This report is based on a detailed analysis of the impact that CEE corporate income tax regimes have on the profitability of foreign investment. It has two purposes. The first is to describe the analysis and compare the corporate income tax regimes in the five CEE countries with the regimes in other countries that might compete for the same capital. The second purpose is to discuss the benefits and costs of the various options that the five CEE countries may consider for development of their corporate income tax policies. Particular attention is paid to the effects of tax holidays, which are temporary tax relief that all five countries offer to foreign investors. Some other tax incentives are examined including the impact that inflation would have on them.

Corporate Income Taxes under Pressure

Corporate Income Taxes under Pressure PDF Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388

Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Tax Policy and Reform for Foreign Direct Investment in Developing Countries

Tax Policy and Reform for Foreign Direct Investment in Developing Countries PDF Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1451960271
Category : Business & Economics
Languages : en
Pages : 66

Book Description
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.

Tax Reporting for Foreign-Owned U.S. Corporations

Tax Reporting for Foreign-Owned U.S. Corporations PDF Author: Robert Feinschreiber
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 440

Book Description
A guide for US tax practitioners whose corporations are foreign-owned, which explains how to meet the compliance requirements for record maintenance and tax reporting. It provides an overview of new laws and an explanation of regulations and the penalties for non-compliance.

OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment

OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264188401
Category :
Languages : en
Pages : 122

Book Description
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.

Altered States

Altered States PDF Author: James R. Hines
Publisher:
ISBN:
Category : Foreign tax credit
Languages : en
Pages : 68

Book Description
This paper examines the effect of taxation on foreign investment and on business location within the United States. The idea is to compare the inter-state distribution of investments from certain foreign countries (those with foreign tax credit systems) with the distribution of investments from other countries. Investors from countries with foreign tax credit systems receive home-country tax credits for income taxes paid to US states, so they are less likely than are other investors to avoid investing in high-tax states. The results indicate that 1% differences in state corporate tax rates are associated with 7-9% differences between the investment shares of foreign tax credit investors and the investment shares of all others, suggesting that state taxes significantly influence the pattern of foreign direct investment in the US.

US Taxation of Foreign Income

US Taxation of Foreign Income PDF Author: Gary Clyde Hufbauer
Publisher: Peterson Institute
ISBN: 0881325732
Category : Corporations, Foreign
Languages : en
Pages : 340

Book Description

United States Taxation of Foreign Investment Income

United States Taxation of Foreign Investment Income PDF Author: Peggy B. Musgrave
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 204

Book Description

Taxing Multinational Corporations

Taxing Multinational Corporations PDF Author: Martin Feldstein
Publisher: University of Chicago Press
ISBN: 0226241882
Category : Business & Economics
Languages : en
Pages : 126

Book Description
In the increasingly global business environment of the 1990s, policymakers and executives of multinational corporations must make informed decisions based on a sound knowledge of U.S. and foreign tax policy. Written for a nontechnical audience, Taxing Multinational Corporations summarizes the up-to-the-minute research on the structure and effects of tax policies collected in The Effects of Taxation on Multinational Corporations. The book covers such practical issues as the impact of tax law on U.S. competitiveness, the volume and location of research and development spending, the extent of foreign direct investment, and the financial practices of multinational companies. In ten succinct chapters, the book documents the channels through which tax policy in the United States and abroad affects plant and equipment investments, spending on research and development, the cost of debt and equity finance, and dividend repatriations by United States subsidiaries. It also discusses the impact of U.S. firms' outbound foreign investment on domestic and foreign economies. Especially useful to nonspecialists is an appendix that summarizes current United States rules for taxing international income.
➤