Author: Na LiPublisher:
ISBN: 9789087224837
Category :
Languages : en
Pages :
Book Description
The Tax Sparing Mechanism and Foreign Direct Investment
Tax Sparing
Author: Organisation for Economic Co-operation and DevelopmentPublisher: Org. for Economic Cooperation & Development
ISBN:
Category : Business & Economics
Languages : en
Pages : 100
Book Description
This report examines the practices of Member countries with regards to tax sparing and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.
The Effect of Treaties on Foreign Direct Investment
Author: Karl P SauvantPublisher: Oxford University Press
ISBN: 0199745188
Category : Law
Languages : en
Pages : 795
Book Description
Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.
Tax Sparing A Reconsideration
Author: OECDPublisher: OECD Publishing
ISBN: 9264162437
Category :
Languages : en
Pages : 89
Book Description
This report examines the practices of Member countries with regards to tax sparing and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.
Special Features of the UN Model Convention
Author: Anna BinderPublisher: Linde Verlag GmbH
ISBN: 3709410398
Category : Law
Languages : en
Pages : 642
Book Description
Detailed research on the UN Model Convention’s unique features The UN Model Convention has a significant influence on international tax treaty practice and is especially used by emerging and developing countries as a starting point for treaty negotiations. Driven by the aim to achieve consistency in the international tax treaty practice, the structure and content is, to a large extent, similar in the UN Model and the OECD Model. However, whereas the OECD has historically focused its efforts on issues mainly relevant for developed countries, the UN Tax Committee has continuously attempted to specifically take into account tax treaty policies for developing countries when drafting and amending the UN Model Convention. Compared to the OECD Model Convention, the UN Model Convention aims at giving more weight to the source principle. Popular examples are the PE definition in the UN Model which provides for a lower threshold than Article 5 of the OECD Model or Article 12A on Fees for Technical Services which has been introduced with the latest amendment of the UN Model Convention 2017 and allows for a withholding tax to be levied on payments to non-residents when the payer of the fee is a resident of that contracting State irrespective of where the services are provided. Interestingly, in the discussions of the tax challenges arising from the digitalization of the economy, the OECD and the G20 are also exploring options to allocate more taxing rights to the jurisdiction of the customer and/or user, i.e., the ‘market jurisdictions’. As this has traditionally been the focus of the UN Model Convention, its unique features and developing countries’ practices could be taken into account when exploring new nexus rules that are not constrained by the physical presence requirement. This book contains the master’s theses of the full-time LL.M. program 2018-2019 for which ‘Special Features of the UN Model Convention’ has been chosen as the general topic. With this book, the authors and editors do not aim at discussing each article of the UN Model Convention but rather focus on the unique features of the UN Model Convention, which are explored in detail. This is supplemented with an evaluation of the function and relevance of the UN Tax Committee in the international tax policy discussion and with an analysis of the influences of the OECD's BEPS project on the UN Model.he OECD's BEPS project on the UN Model.
Tax Law Design and Drafting, Volume 1
Author: Mr.Victor ThuronyiPublisher: International Monetary Fund
ISBN: 9781557755872
Category : Business & Economics
Languages : en
Pages : 534
Book Description
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment
Author: OECDPublisher: 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.
Model Tax Convention on Income and on Capital 2010 (Full Version)
Author: OECDPublisher: OECD Publishing
ISBN: 9264175180
Category :
Languages : en
Pages : 2134
Book Description
This publication is the eighth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010.
Model Tax Convention on Income and on Capital 2014 (Full Version)
Author: OECDPublisher: OECD Publishing
ISBN: 9264239081
Category :
Languages : en
Pages : 2289
Book Description
This publication is the ninth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014.
Tax Policy and Reform for Foreign Direct Investment in Developing Countries
Author: International Monetary FundPublisher: 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.