Taxation Of Inbound Investment

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Taxation of Inbound Investment

W. Gordon Williamson,Richard Arthur Garland,Canada. Technical Committee on Business Taxation
Taxation of Inbound Investment Book PDF

Author : W. Gordon Williamson,Richard Arthur Garland,Canada. Technical Committee on Business Taxation
Publisher : Unknown
Page : 48 pages
File Size : 40,5 Mb
Release : 1996
Category : Capital investments
ISBN : UIUC:30112039983884

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Taxation of Inbound Investment by W. Gordon Williamson,Richard Arthur Garland,Canada. Technical Committee on Business Taxation Pdf

The purpose of this paper is to review the factors inherent in the Canadian income tax system that impact directly on inbound investment, including the Canadian withholding tax and thin capitalization provisions. This paper discusses the objectives of such provisions, as well as their impact on foreign investment and compares the Canadian income tax regime with respect to such factors to those of the UK, the USA, Germany, Australia and the Netherlands. Comparative study.

Taxation of Inbound Investment

W. Gordon Williamson
Taxation of Inbound Investment Book PDF

Author : W. Gordon Williamson
Publisher : Unknown
Page : 36 pages
File Size : 45,9 Mb
Release : 1997
Category : Corporations
ISBN : OCLC:823190513

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Taxation of Inbound Investment by W. Gordon Williamson Pdf

Taxation of Foreign Direct Investment:An Introduction

Alex Easson
Taxation of Foreign Direct Investment An Introduction Book PDF

Author : Alex Easson
Publisher : Springer
Page : 232 pages
File Size : 45,5 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.

The The Indirect Side of Direct Investment

Jack M. Mintz,Alfons J. Weichenrieder
The The Indirect Side of Direct Investment Book PDF

Author : Jack M. Mintz,Alfons J. Weichenrieder
Publisher : MIT Press
Page : 203 pages
File Size : 51,8 Mb
Release : 2010-08-06
Category : Business & Economics
ISBN : 9780262014496

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The The Indirect Side of Direct Investment by Jack M. Mintz,Alfons J. Weichenrieder Pdf

Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting." --

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 : 42,5 Mb
Release : 2022-05-06
Category : Business & Economics
ISBN : 9798400207761

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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.

United States International Taxation

Philip F. Postlewaite,Mitchell B. Weiss
United States International Taxation Book PDF

Author : Philip F. Postlewaite,Mitchell B. Weiss
Publisher : Unknown
Page : 128 pages
File Size : 47,5 Mb
Release : 2022-02
Category : Electronic
ISBN : 1531011160

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United States International Taxation by Philip F. Postlewaite,Mitchell B. Weiss Pdf

The Effect of Treaties on Foreign Direct Investment

Karl P Sauvant,Lisa E Sachs
The Effect of Treaties on Foreign Direct Investment Book PDF

Author : Karl P Sauvant,Lisa E Sachs
Publisher : Oxford University Press
Page : 800 pages
File Size : 43,7 Mb
Release : 2009-03-27
Category : Law
ISBN : 9780199745180

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The Effect of Treaties on Foreign Direct Investment by Karl P Sauvant,Lisa E Sachs Pdf

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 Policy and Reform for Foreign Direct Investment in Developing Countries

International Monetary Fund
Tax Policy and Reform for Foreign Direct Investment in Developing Countries Book PDF

Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 86 pages
File Size : 52,7 Mb
Release : 1990-07
Category : Business & Economics
ISBN : UCSD:31822015479496

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Tax Policy and Reform for Foreign Direct Investment in Developing Countries by International Monetary Fund Pdf

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.

The Financing and Taxation of U.S. Direct Investment Abroad

Harry Huizinga
The Financing and Taxation of U S Direct Investment Abroad Book PDF

Author : Harry Huizinga
Publisher : Unknown
Page : 36 pages
File Size : 51,7 Mb
Release : 1993
Category : International business enterprises
ISBN : UCSD:31822016764805

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The Financing and Taxation of U.S. Direct Investment Abroad by Harry Huizinga Pdf

A reduction in average tax rates on U.S. investment abroad and a relative shift of U.S. investment toward industrial countries, rather than developing countries, suggests a tougher climate ahead for developing countries that wish to attract foreign direct investment.

Taxation of Foreign Investment in U.S. Real Estate

United States. Department of the Treasury
Taxation of Foreign Investment in U S Real Estate Book PDF

Author : United States. Department of the Treasury
Publisher : Unknown
Page : 84 pages
File Size : 52,5 Mb
Release : 1979
Category : Aliens
ISBN : MINN:31951D008233735

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Taxation of Foreign Investment in U.S. Real Estate by United States. Department of the Treasury Pdf

Taxation of Cross-border Portfolio Investment

Anonim
Taxation of Cross border Portfolio Investment Book PDF

Author : Anonim
Publisher : Org. for Economic Cooperation & Development
Page : 184 pages
File Size : 44,8 Mb
Release : 1999
Category : Investments
ISBN : UOM:39015043001430

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Taxation of Cross-border Portfolio Investment by Anonim Pdf

The past decade has witnessed a significant increase in cross-border capital flows and a pronounced shift in their composition towards portfolio investment, with much of the capital under management by mutual funds or "collective investment institution