Corporate Income Taxation And Foreign Direct Investment In Central And Eastern Europe

Author : Jack M. Mintz,Thomas Tsiopoulos
Publisher : World Bank Publications
Page : 32 pages
File Size : 43,6 Mb
Release : 1992-01-01
Category : Business & Economics
ISBN : 0821323016

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Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe by Jack M. Mintz,Thomas Tsiopoulos Pdf

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.

Author : Centre for Co-operation with Economies in Transition
Publisher : Unknown
Page : 226 pages
File Size : 46,5 Mb
Release : 1995
Category : Business & Economics
ISBN : STANFORD:36105016319662

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Taxation and Foreign Direct Investment by Centre for Co-operation with Economies in Transition Pdf

This report presents the results of consultations carried out in the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, the Russian Federation and the Slovak Republic on the role of the tax system in attracting foreign direct investment (FDI). It provides information on the design of tax systems to facilitate the formulation of taxation policies in the region, and makes specific recommendations for ensuring that the tax systems do not inhibit FDI.

Author : Alex Easson
Publisher : Springer
Page : 232 pages
File Size : 40,8 Mb
Release : 1999-08-24
Category : Business & Economics
ISBN : STANFORD:36105060443392

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Taxation of Foreign Direct Investment:An Introduction by Alex Easson Pdf

This book describes the many different ways in which national tax rules and international tax principles affect foreign direct investment decisions, and examines their impact on the establishment and operation of foreign-invested projects. It focuses on tax provisions in both host and home countries, and looks at the role of tax treaties, the methods of relieving double taxation and of countering tax avoidance.

Author : OECD
Publisher : OECD Publishing
Page : 121 pages
File Size : 49,5 Mb
Release : 2001-08-20
Category : Electronic
ISBN : 9789264188402

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OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment by OECD Pdf

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

Author : Svetla Trifonova Marinova,Marin Alexandrov Marinov
Publisher : Ashgate Publishing
Page : 360 pages
File Size : 48,8 Mb
Release : 2003
Category : Business & Economics
ISBN : STANFORD:36105026609987

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Foreign Direct Investment in Central and Eastern Europe by Svetla Trifonova Marinova,Marin Alexandrov Marinov Pdf

Covering a diverse range of countries such as Bulgaria, the Czech Republic, Hungary, Poland, Slovakia, Slovenia and Russia, as well as referring to the characteristics of the region as a whole, this book examines the inflow and outflow of foreign direct investment from both home and host company and country perspectives.By analyzing foreign direct investment in terms of process, content and context, the book provides a holist approach towards direct foreign investment in the transitional context of Central and Eastern Europe, embracing both macro- and micro-economic perspectives of the process.

Author : Alex Knauer
Publisher : GRIN Verlag
Page : 35 pages
File Size : 53,8 Mb
Release : 2008-02-19
Category : Business & Economics
ISBN : 9783638006835

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Impact of international taxation on FDI location choice by Alex Knauer Pdf

Seminar paper from the year 2006 in the subject Economics - Finance, grade: 1,3, University of Duisburg-Essen (Mercator School of Management), course: Internationalisierung von Unternehmen, language: English, abstract: Foreign direct investment has often been of great importance for developing countries and countries in transition. These countries develop various strategies to attract FDI, one of which includes the taxation attractiveness. This paper deals with the impact of international taxation on investment location choice of multinational firms. General aspects of taxation of the FDI destination country and the source country are looked close upon. Such general tax factors like corporate income tax rate, indirect taxes and tax law transparency, as well as tax incentives and taxation in the investor’s home country, play an important role for a multinational’s investment location decision, especially for the decision of footloose industries like export-oriented firms or manufacturing companies. Further, bilateral tax treaties including provisions of foreign tax credits, exemptions and tax savings affect the investor’s tax planning, since they may alleviate or completely eliminate the problem of double taxation. Tax avoidance is also an important factor described in the paper. High tax rates, tax incentives and tax treaties may encourage multinational firms to use tax avoidance strategies in order to qualify for tax incentives or extend received ones, or to carry out profit reallocations.

Author : Harry Huizinga,Gaëtan Nicodème
Publisher : Unknown
Page : 64 pages
File Size : 45,9 Mb
Release : 2003
Category : Corporations, Foreign
ISBN : IND:30000087306209

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Foreign Ownership and Corporate Income Taxation by Harry Huizinga,Gaëtan Nicodème Pdf

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

Author : Organisation for Economic Co-operation and Development
Publisher : OECD
Page : 136 pages
File Size : 50,5 Mb
Release : 2001-09-10
Category : Business & Economics
ISBN : UCSD:31822031313422

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OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment by Organisation for Economic Co-operation and Development Pdf

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

Author : United Nations Conference on Trade and Development. Division on Transnational Corporations and Investment
Publisher : Geneva : UNCTAD Secretariat
Page : 114 pages
File Size : 51,5 Mb
Release : 1996
Category : Industrial policy
ISBN : UCSD:31822023748973

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Incentives and Foreign Direct Investment by United Nations Conference on Trade and Development. Division on Transnational Corporations and Investment Pdf

A concise study which shows clearly the efforts to deal with incentives & gives valid suggestions for strengthening cooperation in this vital area. It shows us all the need for intergovernmental coordination & how to rationalize use & involvement in this important field. It surveys foreign direct investment in over 100 countries from all regions.

Author : Jacques Morisset,Neda Pirnia
Publisher : World Bank Publications
Page : 36 pages
File Size : 50,6 Mb
Release : 2000
Category : Fiscal policy
ISBN : UCSD:31822028756476

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How Tax Policy and Incentives Affect Foreign Direct Investment by Jacques Morisset,Neda Pirnia Pdf

Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.

Author : Balázs Szent-Iványi
Publisher : Springer
Page : 266 pages
File Size : 40,9 Mb
Release : 2016-12-22
Category : Business & Economics
ISBN : 9783319404967

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Foreign Direct Investment in Central and Eastern Europe by Balázs Szent-Iványi Pdf

This book examines how foreign direct investment (FDI) inflows to Central and Eastern Europe have changed after the Great Recession. It argues that beyond their cyclical effects, the economic crisis and the changing competitiveness of Central and Eastern European countries have had structural impacts on FDI in the region. FDI has traditionally been viewed as the key driver of national development, but the apparent structural shift means that focusing on cheap labour as a competitive advantage is no longer a viable strategy for the countries in the region. The authors argue that these countries need to move beyond the narrative of upgrading (attracting FDI inflows with increasingly higher value added), and focus on ensuring greater value capture instead. A potential way for doing this is by developing the conditions in which innovative national companies can emerge, thrive and eventually develop into lead firms of global value chains. The book provides readers with a highly informative account of the reasons why this shift is necessary, as well as diverse perspectives and extensive discussions on the dynamics and structural impacts of FDI in post-crisis Central and Eastern Europe.

Author : Cheryl Williamson Gray,William Jarosz
Publisher : World Bank Publications
Page : 27 pages
File Size : 42,5 Mb
Release : 1993
Category : Comunidad Economica Europea
ISBN : 8210379456XXX

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Foreign Investment Law in Central and Eastern Europe by Cheryl Williamson Gray,William Jarosz Pdf

Author : European International Business Academy. Conference
Publisher : Elsevier
Page : 305 pages
File Size : 42,6 Mb
Release : 2008
Category : Business & Economics
ISBN : 9780762314751

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Foreign Direct Investment, Location and Competitiveness by European International Business Academy. Conference Pdf

This volume addresses some of the critical issues now demanding the attention of International Business teachers and researchers. From several angles, the contributions analyze factors which may explain, and/or influence the relationship between the competitiveness of multinational enterprises (MNEs) and the countries in which they operate. More particularly, the four main issues address: the recent advances in the determinants and strategy of multinational business activity; the determinants of location competitiveness of countries; the competitiveness of emergent and developing countries and the locational responses of both indigenous and foreign-owned firms; and the policy challenges raised by the highly fragmented, and often uncoordinated international regulatory framework on government FDI. It is hoped the contents of the volume will be of interest to international business scholars, senior executives of multinational enterprises and national policy makers interested in advancing their competitiveness by engaging in outward, and encouraging inward foreign direct investment. This book addresses some of the critical issues now demanding the attention of International Business teachers and researchers. This book is published annually.

Author : Zvezdan Vukanović
Publisher : Springer
Page : 202 pages
File Size : 55,8 Mb
Release : 2016-07-25
Category : Business & Economics
ISBN : 9783319305127

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Foreign Direct Investment Inflows Into the South East European Media Market by Zvezdan Vukanović Pdf

This book offers a strategic analysis of current and future perspectives of Foreign Direct Investment (FDI) inflows into the South East European media market. The author develops a hybrid FDI business model strategy to guide media companies wishing to more effectively position and leverage their media infrastructure within the increasingly globalized and expanding media market. By conducting sixteen comparative and exploratory case studies of the South East European media market, the author explores how specific microeconomic factors influence spillover effects, absorption capacities and investment incentives between local and foreign firms through FDI inflows. The book is directed towards researchers and students, as well as practitioners/professionals involved with media organizations.

Author : J. Stephan
Publisher : Springer
Page : 181 pages
File Size : 46,7 Mb
Release : 2005-11-28
Category : Business & Economics
ISBN : 9780230524484

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Technology Transfer via Foreign Direct Investment in Central and Eastern Europe by J. Stephan Pdf

Foreign subsidiaries of multinational companies are suggested as one of the main channels of technology transfer to less developed economies. In Central East Europe their presence proved to be a decisive factor to economic restructuring and development. This volume is a unique guide to theory, method of research, and empirical evidence, for technology transfer via foreign subsidiaries of multinational companies. It combines the merits of a core text on technology transfer via FDI with up-to-date empirical evidence.