Essays On The Impact Of International Taxation And Bilateral Treaties On Multinational Firm Activity

Essays On The Impact Of International Taxation And Bilateral Treaties On Multinational Firm Activity Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Essays On The Impact Of International Taxation And Bilateral Treaties On Multinational Firm Activity book. This book definitely worth reading, it is an incredibly well-written.

Essays on International Taxation

Dhruv Sanghavi
Essays on International Taxation Book PDF

Author : Dhruv Sanghavi
Publisher : Bloomsbury Publishing
Page : 530 pages
File Size : 51,5 Mb
Release : 2020-12-21
Category : Business & Economics
ISBN : 9789390176861

Get Book

Essays on International Taxation by Dhruv Sanghavi Pdf

Fiscally transparent entities and tax treaty eligibility Shefali Goradia Triangular cases – the neglected problem in tax treaty law Michael Lang Can tax treaty entitlement provisions for hybrid entities be refined? Dhruv Sanghavi Non-discrimination provisions in tax treaties Ajay Vohra Two to tango: a dance of substance and form Bijal Ajinkya Deconstructing Principal Purpose Test under Article 7 of MLI Mukesh Butani Preventing treaty abuse in the context of multilateral instrument Dinesh Kanabar and Saurabh Shah Taxation of digital economy – the journey, India and across the world Daksha Baxi Digitalisation of the economy: Our perspective on the OECD's Unified Approach Vikram Chand Reflections on the 2019 OECD proposal on Pillar One Guglielmo Maisto Implementation of BEPS and Amendments to Section 9 Radhakishan Rawal Public international law, object and purpose, MLI, BEPS and the OECD Model Tax Convention Clive M. Baxter Tax laws through a constitutional prism Arvind P. Datar Tax policy as a tool to enable impact investment and improve CSR targeting Meyyappan Nagappan and Nehal Binani Tax system design - an analysis of some design choices made by the Indian Income Tax Act, 1961 Shreya Rao Through the looking glass: resolving tax disputes by arbitration under a bilateral investment treaty H. David Rosenbloom

The Effects of Taxation on Multinational Corporations

Martin Feldstein,James R. Hines,R. Glenn Hubbard
The Effects of Taxation on Multinational Corporations Book PDF

Author : Martin Feldstein,James R. Hines,R. Glenn Hubbard
Publisher : University of Chicago Press
Page : 338 pages
File Size : 43,6 Mb
Release : 2007-12-01
Category : Business & Economics
ISBN : 9780226241876

Get Book

The Effects of Taxation on Multinational Corporations by Martin Feldstein,James R. Hines,R. Glenn Hubbard Pdf

The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.

Taxation in the Global Economy

Assaf Razin,Joel Slemrod
Taxation in the Global Economy Book PDF

Author : Assaf Razin,Joel Slemrod
Publisher : University of Chicago Press
Page : 456 pages
File Size : 48,5 Mb
Release : 2008-04-15
Category : Business & Economics
ISBN : 9780226705880

Get Book

Taxation in the Global Economy by Assaf Razin,Joel Slemrod Pdf

The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.

Action Plan on Base Erosion and Profit Shifting

OECD
Action Plan on Base Erosion and Profit Shifting Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 44 pages
File Size : 47,7 Mb
Release : 2013-07-19
Category : Electronic
ISBN : 9789264202719

Get Book

Action Plan on Base Erosion and Profit Shifting by OECD Pdf

This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

Sebastian Beer,Ruud A. de Mooij,Ms.Li Liu
International Corporate Tax Avoidance A Review of the Channels Magnitudes and Blind Spots Book PDF

Author : Sebastian Beer,Ruud A. de Mooij,Ms.Li Liu
Publisher : International Monetary Fund
Page : 45 pages
File Size : 43,6 Mb
Release : 2018-07-23
Category : Business & Economics
ISBN : 9781484363997

Get Book

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots by Sebastian Beer,Ruud A. de Mooij,Ms.Li Liu Pdf

This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.

International Taxation

James R. Hines
International Taxation Book PDF

Author : James R. Hines
Publisher : Edward Elgar Publishing
Page : 592 pages
File Size : 48,6 Mb
Release : 2007
Category : Business & Economics
ISBN : IND:30000110609173

Get Book

International Taxation by James R. Hines Pdf

Collection of articles on international aspects of taxation issues, originally published in economic research journals in the period between 1980 and 2004. The various parts focus on foreign direct investment, international borrowing, tax avoidance, tax competition, and international tax policy implications.

Follow the Money

Michael J. Graetz
Follow the Money Book PDF

Author : Michael J. Graetz
Publisher : Yale Law Library
Page : 536 pages
File Size : 41,6 Mb
Release : 2016-05-02
Category : Double taxation
ISBN : 0692630147

Get Book

Follow the Money by Michael J. Graetz Pdf

Publicity about tax avoidance techniques of multinational corporations and wealthy individuals has moved discussion of international income taxation from the backrooms of law and accounting firms to the front pages of news organizations around the world. In the words of a top Australian tax official, international tax law has now become a topic of barbeque conversations. Public anger has, in turn, brought previously arcane issues of international taxation onto the agenda of heads of government around the world. Despite all the attention, however, issues of international income taxation are often not well understood. In this collection of essays, written over the past two decades, renowned tax expert Michael J. Graetz reveals how current international tax policy came into place nearly a century ago, critiques the inadequate principles still being used to make international tax policy, identifies and dissects the most prevalent tax avoidance techniques, and offers important suggestions for reform. This book is indispensable for anyone interested in international income taxation.

Controlled Foreign Company Legislation

Organisation for Economic Co-operation and Development
Controlled Foreign Company Legislation Book PDF

Author : Organisation for Economic Co-operation and Development
Publisher : OECD
Page : 172 pages
File Size : 40,6 Mb
Release : 1996
Category : Business & Economics
ISBN : UOM:39015038530419

Get Book

Controlled Foreign Company Legislation by Organisation for Economic Co-operation and Development Pdf

A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such regimes.

Encyclopedia Of International Economics And Global Trade (In 3 Volumes)

Anonim
Encyclopedia Of International Economics And Global Trade In 3 Volumes Book PDF

Author : Anonim
Publisher : World Scientific
Page : 1044 pages
File Size : 55,8 Mb
Release : 2020-03-23
Category : Business & Economics
ISBN : 9789811200571

Get Book

Encyclopedia Of International Economics And Global Trade (In 3 Volumes) by Anonim Pdf

In an era when trade and currency wars threaten to end a long-standing period of growing trade and capital flows, the economics of international trade, investment and finance have become more important than ever. This three-volume Encyclopedia provides a comprehensive and up-to-date overview of the theory and evidence on the causes and consequences of global trade, and the theory and evidence on the economics of international trade, financial and monetary transactions.It provides, first of all, a comprehensive set of entries explaining the key theoretical concepts in international economics as well as the latest empirical and simulation techniques used in the academic literature. In addition, various entries present the history behind — and the controversies surrounding — the core current global trade and monetary institutions, from the World Trade Organization to the European Monetary Union.The three volumes also provide a serious discussion of today's central policy debates, including the impact of globalization on employment, wages and income distribution, the imposition of controls on international financial flows, the effects of tariffs and protectionist policies, fixed versus flexible exchange rate regimes, and the role of the multinational enterprise on global growth, technical change and income distribution, among many others.

Tax Law Design and Drafting, Volume 1

Mr.Victor Thuronyi
Tax Law Design and Drafting Volume 1 Book PDF

Author : Mr.Victor Thuronyi
Publisher : International Monetary Fund
Page : 534 pages
File Size : 47,6 Mb
Release : 1996-08-23
Category : Business & Economics
ISBN : 1557755876

Get Book

Tax Law Design and Drafting, Volume 1 by Mr.Victor Thuronyi Pdf

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.

The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States

Mr. Alexander D Klemm
The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States Book PDF

Author : Mr. Alexander D Klemm
Publisher : International Monetary Fund
Page : 30 pages
File Size : 43,8 Mb
Release : 2022-05-06
Category : Business & Economics
ISBN : 9798400207761

Get Book

The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States by Mr. Alexander D Klemm Pdf

The 2017 Tax Cuts and Jobs Act (TCJA) sharply reduced effective corporate income tax rates on equity-financed US investment. This paper examines the reform’s impact on US inbound foreign direct investment (FDI) and investment in property, plant and equipment (PPE) by foreign-owned US companies. We first model effective marginal and average tax rates (EMTRs and EATRs) by country, industry, and method of finance, and then use those tax rates to calculate the tax semi-elasticities of inbound FDI and PPE investment. We find that both PPE investment and FDI financed with retained earnings responded positively to the TCJA reform, but FDI financed with new equity or debt did not. In country-level PPE regressions, inclusion of macroeconomic controls renders tax rate coefficients insignificant, suggesting that the increase in PPE investment after TCJA was driven by general economic growth. In regressions of FDI financed with retained earnings, however, tax coefficients were robust to inclusion of macroeconomic controls. As the literature predicts, EATRs have a greater impact on cross-border investment than EMTRs. Country-by-industry regressions showed a larger effect of taxes on PPE investment than aggregate country-level regressions, but industry-level tax rates appear to have no effect on earnings retention.

The International Taxation System

Andrew Lymer,John Hasseldine
The International Taxation System Book PDF

Author : Andrew Lymer,John Hasseldine
Publisher : Springer Science & Business Media
Page : 319 pages
File Size : 49,8 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781461510710

Get Book

The International Taxation System by Andrew Lymer,John Hasseldine Pdf

International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.

Issues in International Taxation and the Role of the IMF

International Monetary Fund. Fiscal Affairs Dept.
Issues in International Taxation and the Role of the IMF Book PDF

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 20 pages
File Size : 50,6 Mb
Release : 2013-06-28
Category : Business & Economics
ISBN : 9781498341578

Get Book

Issues in International Taxation and the Role of the IMF by International Monetary Fund. Fiscal Affairs Dept. Pdf

In the discussion of the Board work program on June 3, 2013, it was urged that the Fund be more present in current discussions of international tax issues. This note reviews key issues and initiatives in this area, and sets out a work plan that is focused on the Fund‘s mandate and macroeconomic expertise and that complements the work of other institutions, notably the OECD.

International Tax Policy and Double Tax Treaties

Kevin Holmes
International Tax Policy and Double Tax Treaties Book PDF

Author : Kevin Holmes
Publisher : IBFD
Page : 433 pages
File Size : 53,5 Mb
Release : 2007
Category : Double taxation
ISBN : 9789087220235

Get Book

International Tax Policy and Double Tax Treaties by Kevin Holmes Pdf

Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.

Tax Planning with Holding Companies - Repatriation of US Profits from Europe

Rolf Eicke
Tax Planning with Holding Companies Repatriation of US Profits from Europe Book PDF

Author : Rolf Eicke
Publisher : Kluwer Law International B.V.
Page : 526 pages
File Size : 43,8 Mb
Release : 2009-01-01
Category : Law
ISBN : 9789041127945

Get Book

Tax Planning with Holding Companies - Repatriation of US Profits from Europe by Rolf Eicke Pdf

The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.