Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe PDF full book. Access full book title Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe by Jack M. Mintz. Download full books in PDF and EPUB format.
Author: Jack M. Mintz
Publisher: World Bank Publications
ISBN: 9780821323014
Category : Business & Economics
Languages : en
Pages : 32
Get Book
Book Description
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: Jack M. Mintz
Publisher: World Bank Publications
ISBN: 9780821323014
Category : Business & Economics
Languages : en
Pages : 32
Get Book
Book Description
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: Alex Easson
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 232
Get Book
Book Description
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: Centre for Co-operation with Economies in Transition
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 226
Get Book
Book Description
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: Svetla Trifonova Marinova
Publisher: Ashgate Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 360
Get Book
Book Description
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: OECD
Publisher: OECD Publishing
ISBN: 9264188401
Category :
Languages : en
Pages : 140
Get Book
Book Description
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.
Author: Alex Knauer
Publisher: GRIN Verlag
ISBN: 3638006832
Category : Business & Economics
Languages : en
Pages : 32
Get Book
Book Description
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, 19 entries in the bibliography, 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
Publisher:
ISBN:
Category : Corporations, Foreign
Languages : en
Pages : 64
Get Book
Book Description
Recoge : 1. Introduction. - 2. Previous literature. - 3. The data. - 4. The estimation. - 5. Empirical results. - 6. Conclusions.
Author: United Nations Conference on Trade and Development. Division on Transnational Corporations and Investment
Publisher: Geneva : UNCTAD Secretariat
ISBN:
Category : Industrial policy
Languages : en
Pages : 114
Get Book
Book Description
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: Organisation for Economic Co-operation and Development
Publisher: OECD
ISBN:
Category : Business & Economics
Languages : en
Pages : 136
Get Book
Book Description
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.
Author: Mathias Urbaczek
Publisher: GRIN Verlag
ISBN: 3638402177
Category : Business & Economics
Languages : en
Pages : 34
Get Book
Book Description
Seminar paper from the year 2005 in the subject Economics - Foreign Trade Theory, Trade Policy, grade: 2,0, Cracow University of Economics, 49 entries in the bibliography, language: English, abstract: Preface For Hungary and the European Union, the 01. May 2004 is one of the most important dates of the history of Hungary, because they and 9 other countries joined the EU. Finally now the very long time of the separation between Eastern and Western Europe is over. It is now the first time in Europe that all countries of this big continent could life together in peace and can create an economical and political union. For Hungary it was like for the other new members a very long and hard way to transform the economy to the rules of the market economic system, but they have some advantages because they have started the reform process already before the political change. So as a reason now Hungary has received 31 billion euros as foreign direct investment until 2003. This means they have about 3.100 Euro FDI per inhabitant, only the Czech Republic has received more FDI per inhabitant. In the assay the authors want to concentrate to the historical background, the business law, the motivation for invest in Hungary and give some data about the FDI in Hungary.
