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Author : Louis T. Wells
Publisher : World Bank Publications
Page : 126 pages
File Size : 52,6 Mb
Release : 2001-01-01
Category : Business & Economics
ISBN : 0821349929
Annotation This volume consists of two essays: the first one examines this issue in the context of Indonesia, the second provides a review of earlier literature.
Author : A. J. Easson
Publisher : Kluwer Law International B.V.
Page : 262 pages
File Size : 47,6 Mb
Release : 2004-01-01
Category : Law
ISBN : 9789041122285
Each national report addresses, among other things, the following issues: - the sources of law and general principle of the law of evidence - the means of evidence - the role of the judge and the parties in the evidence procedure - the evaluation of evidence - the production of evidence - the registration of produced evidence - the possibilities to admit new evidence or to renew evidence in appeal proceedings.
Author : Jacques Morisset,Neda Pirnia
Publisher : World Bank Publications
Page : 34 pages
File Size : 47,9 Mb
Release : 2000
Category : Fiscal policy
ISBN : 8210379456XXX
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 : Timo Viherkenttä
Publisher : Unknown
Page : 292 pages
File Size : 45,6 Mb
Release : 1991
Category : Foreign tax credit
ISBN : STANFORD:36105061182684
Examines the complex coordination of tax incentives for foreign investors and international taxation. The analysis locates the factors which tend to frustrate such incentives through increased taxation in the investor's home country. The various tax planning techniques for avoiding the loss of incentive benefits are also dealt with.
Author : OECD
Publisher : OECD Publishing
Page : 122 pages
File Size : 53,5 Mb
Release : 2001-08-20
Category : Electronic
ISBN : 9789264188402
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.
Author : World Bank Group
Publisher : World Bank Publications
Page : 182 pages
File Size : 42,7 Mb
Release : 2017-10-25
Category : Business & Economics
ISBN : 9781464811852
The Global Investment Competitiveness report presents new insights and evidence on drivers of foreign direct investment (FDI) in developing countries, and FDI’s role in development. The report’s survey of 750 executives of multinational corporations finds that a business-friendly legal and regulatory environment is a key driver of investment decisions in developing countries, along with political stability, security, and macroeconomic conditions. The report’s topic-specific chapters explore the potential of FDI to create new growth opportunities for local firms, assess the power of tax holidays and other fiscal incentives to attract FDI, analyze characteristics of FDI originating in developing countries, and examine the experience of foreign investors in countries affected by conflict and fragility. Three key features of this Global Investment Competitiveness report distinguish it from other publications on FDI. First, its insights are based on a combination of first-hand perspectives of investors, extensive analysis of available data and evidence, and international good practices in investment policy design and implementation. Secondly, rather than exploring broad FDI trends, the report provides detailed and unique analysis of FDI depending on its motivation, sector, geographic origin and destination, and phase of investment. Thirdly, the report offers practical and actionable recommendations to policymakers in developing countries wishing to reform their business climates for increased investment competitiveness. As such, the report is meant to complement other knowledge products of the World Bank Group focused even more explicitly on country-level data, detailed reform diagnostics, and presentation of best practices. We are confident this report will bring value and fresh perspectives to a variety of audiences. To governments and policymakers, including investment promotion professionals, the report offers direct insights into the role of government policies and actions in investors’ decision-making. To foreign investors and site location consultants, the report provides information on FDI trends and drivers across sectors and geographies. For academic audiences, the new datasets on investment incentives and FDI motivations enables opportunities for additional research and analysis. Lastly, for development assistance providers and other stakeholders, the report highlights key approaches for maximizing FDI’s benefits for development.
Author : Ana Teresa Tavares-Lehmann,Perrine Toledano,Lise Johnson,Lisa Sachs
Publisher : Columbia University Press
Page : 369 pages
File Size : 41,9 Mb
Release : 2016-07-12
Category : Business & Economics
ISBN : 9780231541640
Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed and implemented, these incentives can advance a wide range of policy objectives (increasing employment, promoting sustainability, and reducing inequality). Yet since design and implementation are complicated, incentives have been associated with rent-seeking and wasteful public spending. This collection illustrates the different types and uses of these initiatives worldwide and examines the institutional steps that extend their value. By combining economic analysis with development impacts, regulatory issues, and policy options, these essays show not only how to increase the mobility of capital so that cities, states, nations, and regions can better attract, direct, and retain investments but also how to craft policy and compromise to ensure incentives endure.
Author : Jack M. Mintz,Thomas Tsiopoulos
Publisher : World Bank Publications
Page : 32 pages
File Size : 45,6 Mb
Release : 1992-01-01
Category : Business & Economics
ISBN : 0821323016
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 : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 638 pages
File Size : 55,5 Mb
Release : 1959
Category : Electronic
ISBN : MINN:31951D035463951
Author : Charles Oman,Organisation for Economic Co-operation and Development. Development Centre
Publisher : OECD
Page : 148 pages
File Size : 40,7 Mb
Release : 2000
Category : Business & Economics
ISBN : STANFORD:36105021699033
This book looks at the evidence and assesses the impact of competition among governments to attract FDI. It finds little evidence directly to support fears of a "global race to the bottom" in labour and environmental standards.
Author : Robert Anthoine
Publisher : Springer Science & Business Media
Page : 267 pages
File Size : 40,8 Mb
Release : 2013-06-29
Category : Business & Economics
ISBN : 9789401744690
The purpose of this book is to provide within a single volume a comparative analysis of the tax laws of developed countries bearing upon direct private investment in developing countries, and a representative sample of developing country laws bearing upon the receipt of such investment. This study was initiated by the Tax Committee of the Business Section of the International Bar Association under the leadership of Jean-Claude Goldsmith of the Paris Bar. I undertook to act as the reporter, to browbeat colleagues in other countries to write national reports, and to provide the reporter's overview statement. This report includes studies of fourteen developed countries prepared by national reporters and summaries of five other developed country laws. Note worthy are the detailed examinations of the laws of the Federal Republic of Germany and of Japan, the two developed countries that have provided the most comprehensive system of incentives for private investment in developing countries. Also contained herein are reports from eight developing countries, including a thorough examination of the laws of Brazil. Attention is paid in the developed country reports not only to those tax provisions that act as in inducement to foreign investment but also to those that favor domestic investment and hence act as a disincentive to foreign investment. Relevant double taxation agreements are discussed, and other aspects such as exchange control and government grants are also mentioned.
Author : Centre for Co-operation with Economies in Transition
Publisher : Unknown
Page : 226 pages
File Size : 47,9 Mb
Release : 1995
Category : Business & Economics
ISBN : STANFORD:36105016319662
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 : World Bank Group
Publisher : World Bank Publications
Page : 321 pages
File Size : 47,8 Mb
Release : 2020-07-06
Category : Business & Economics
ISBN : 9781464815430
The Global Investment Competitiveness Report 2019-2020 provides novel analytical insights, empirical evidence, and actionable recommendations for governments seeking to enhance investor confidence in times of uncertainty. The report's findings and policy recommendations are organized around "3 ICs" - they provide guidance to governments on how to increase investments' contributions to their country's development, enhance investor confidence, and foster their economies' investment competitiveness. The report presents results of a new survey of more than 2,400 business executives representing FDI in 10 large developing countries: Brazil, China, India, Indonesia, Malaysia, Mexico, Nigeria, Thailand, Turkey, and Vietnam. The results show that over half of surveyed foreign businesses have already been adversely affected by policy uncertainty, experiencing a decrease in employment, firm productivity, or investment. Foreign investors report that supporting political environments, stable macroeconomic conditions, and conducive regulatory regimes are their top three investment decision factors. Moreover, the report's new global database of regulatory risk shows that predictability and transparency increase investor confidence and FDI flows. The report also assesses the impact of FD! on poverty, inequality, employment, and firm performance using evidence from various countries. It shows that FDI in developing countries yields benefits to their firms and citizens-including more and better-paid jobs-but governments need to be vigilant about possible adverse consequences on income distribution. The report is organized in S chapters: Chapter 1 presents the results of the foreign investor survey. Chapter 2 explores the differential performance and development impact of greenfield FDI, local firms acquired by multinational corporations {i.e. brownfield FDI), and domestically-owned firms using evidence from six countries. Chapter 3 assesses the impact of FDI on poverty, inequality, employment and wages, using case study evidence from Ethiopia, Turkey and Vietnam. Chapter 4 presents a new framework to measure FDI regulatory risk that is linked to specific legal and regulatory measures. Chapter S focuses on factors for increasing the effectiveness of investment promotion agencies.
Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 66 pages
File Size : 41,7 Mb
Release : 1990-07-01
Category : Business & Economics
ISBN : 9781451960273
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.
Author : K. Thomas
Publisher : Springer
Page : 201 pages
File Size : 43,5 Mb
Release : 2010-11-24
Category : Political Science
ISBN : 9780230302396
This is a global study of government subsidies to attract investment. The book shows how corporations use site selection as rent extraction, with developing countries investing more than developed ones. It demonstrates that incentive use is rarely a good policy, especially for countries without adequate education and infrastructure.
