Taxation Of Foreign Direct Investment, An Introduction

A.J. Easson

ISBN 10: 9041197419 / ISBN 13: 9789041197412

Editore: Kluwer Law International Dez 1968, 1968

Neuware - As barriers to international trade are eliminated, taxation becomes a consideration in foreign investment decisions. This book describes the ways in which national and international tax principles affect foreign investment decisions, and examines their impact on foreign-invested projects. Codice articolo 9789041197412

Riassunto:

As barriers to international trade and investment are eliminated, taxation becomes an increasingly important consideration in foreign investment decisions. 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.

The study focuses on tax provisions, in both host and home countries, which have the greatest impact upon foreign direct investment, and looks at the role of tax treaties, the methods of relieving double taxation and of countering tax avoidance. It looks at the application of these rules to specific foreign direct investment situations and examines the impact of taxation upon the establishment and operation of foreign-invested projects.

It concludes by examining some of the most recent developments in international taxation, such as the growing concern over harmful tax competition, and attempts to suggest how the international tax system, as it affects foreign direct investment, may evolve as the 21st century begins.

The book will be a valuable guide to tax practitioners and executives of multinational enterprises, and will be a useful reference work for students of international taxation.

Dati bibliografici

Titolo: Taxation Of Foreign Direct Investment, An ...
Casa editrice: Kluwer Law International Dez 1968
Data di pubblicazione: 1968
Legatura: Buch
Condizione: Neu