Taxation of foreign direct investment: an introduction
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
The Hague
Kluwer Law Internat.
1999
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Series on international taxation
24 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 207 S. graph. Darst. |
| ISBN: | 9041197419 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | TAXATION OF FOREIGN DIRECT INVESTMENT AN INTRODUCTION BY PROFESSOR ALEX
EASSON PROFESSOR OF LAW QUEEN S UNIVERSITY CANADA SERIES ON
INTERNATIONAL TAXATION: NO 24 KLUWER LAW INTERNATIONAL THE
HAGUE-LONDON-BOSTON TABLE OF CONTENTS PREFACE XI CHAPTER 1: THE
PHENOMENON OF FOREIGN DIRECT INVESTMENT 1. TYPES OF FOREIGN INVESTMENT 1
1.1. PRIVATE FOREIGN INVESTMENT 1 1.2. PORTFOLIO INVESTMENT AND DIRECT
INVESTMENT 2 1.3. FOREIGN DIRECT INVESTMENT 2 2. TRANSNATIONAL
CORPORATIONS 3 3. THE GROWING IMPORTANCE OF FDI 4 4. THE PERCEIVED
BENEFITS OF FDI 7 4.1. GLOBAL BENEFITS 7 4.2. FDI FROM THE PERSPECTIVE
OF HOST COUNTRIES 8 4.3. FDI FROM THE PERSPECTIVE OF HOME COUNTRIES
11 5. DETERMINANTS OF FDI 12 5.1. FIRM-SPECIFIC FACTORS 12 5.2.
LOCATION-SPECIFIC FACTORS 13 5.3. FREE TRADE AREAS AND COMMON MARKETS 14
6. TAXATION AS A DETERMINANT OF FDI 15 6.1. TYPES OF TAXATION 16 6.2.
HOME COUNTRY TAXATION 16 6.3. HOST COUNTRY TAXATION 17 6.4. THE GROWING
IMPORTANCE OF TAXATION AS A FACTOR IN FDI DECISIONS 18 7. INVESTMENT
INCENTIVES 19 7.1. FINANCIAL INCENTIVES 19 7.2. TAX INCENTIVES 20 7.3.
TYPES OF TAX INCENTIVES 22 7.4. TARGETING OF INCENTIVES 23 CHAPTER 2:
GENERAL PRINCIPLES OF INTERNATIONAL TAXATION 1. INTRODUCTION: THE
INTERNATIONAL TAX SYSTEM 25 1.1. AN INTERNATIONAL TAX SYSTEM? 25 1.2.
JURISDICTION TO TAX 28 1.3. DOUBLE TAXATION 30 1.4. TAX EVASION AND
AVOIDANCE 33 VIII TAXATION OF FOREIGN DIRECT INVESTMENT - AN
INTRODUCTION 1.5. REMOVAL OF ADMINISTRATIVE OBSTACLES TO INTERNATIONAL
BUSINESS 34 1.6. THE ALLOCATION OF TAX REVENUE BETWEEN STATES 35 2. HOST
COUNTRY TAXATION 40 2.1. RESIDENCE AND SOURCE RULES 40 2.2. BUSINESS
PROFITS TAX 45 2.3. TAXES ON CAPITAL AND CAPITAL GAINS 48 2.4.
WITHHOLDING TAX 49 2.5. PERSONAL INCOME TAXES, PAYROLL TAXES AND SOCIAL
SECURITY CONTRIBUTIONS 52 2.6. CONSUMPTION TAXES 53 2.7. CUSTOMS DUTIES
AND IMPORT TAXES 54 2.8. OTHER TAXES 54 2.9. INVESTMENT INCENTIVES 54
2.10. ANTI-AVOIDANCE LEGISLATION 66 2.11. TAX ADMINISTRATION 71 3. HOME
COUNTRY TAXATION 72 3.1. TAXATION OF FOREIGN-SOURCE INCOME 72 3.2.
RELIEF FROM DOUBLE TAXATION 74 3.3. ANTI-AVOIDANCE RULES 78 4. THIRD
COUNTRY TAXATION 80 CHAPTER 3: ESTABLISHING A FOREIGN INVESTMENT 1.
METHODS OF DIRECT INVESTMENT 83 1.1. SOLE OWNERSHIP OR JOINT OWNERSHIP
83 1.2. ACQUISITIONS AND MERGERS 84 1.3. JOINT VENTURES 85 1.4.
GREENFIELD INVESTMENT 90 1.5. ADDITIONAL INVESTMENT AND REINVESTMENT
90 2. THE INVESTMENT VEHICLE 91 2.1. RESIDENT COMPANY (SUBSIDIARY OR
AFFILIATE) 91 2.2. NON-RESIDENT COMPANY (BRANCH OR ESTABLISHMENT) ....
93 2.3. BRANCH OR SUBSIDIARY? 94 2.4. PARTNERSHIPS AND JOINT VENTURES 96
2.5. HYBRIDS 97 3. FINANCING THE INVESTMENT 98 3.1. FINANCING
ACQUISITIONS 99 3.2. FINANCING GREENFIELD INVESTMENTS 106 4. CAPITAL
STRUCTURES 107 4.1. WHOLLY-OWNED SUBSIDIARY 107 4.2. JOINTLY-OWNED
AFFILIATE 108 5. THIRD-COUNTRY HOLDING COMPANIES 109 5.1. HOST-COUNTRY
TAXATION 110 5.2. THIRD-COUNTRY TAXATION ; ILL 5.3. HOME-COUNTRY
TAXATION 113 CONTENTS IX CHAPTER 4: OPERATING A FOREIGN-INVESTED
UNDERTAKING 1. OPERATIONAL TAX PLANNING 115 1.1. GENERAL CONSIDERATIONS
115 1.2. START-UP LOSSES 116 1.3. TECHNOLOGY TRANSFER 117 1.4. EQUIPMENT
LEASING 119 1.5. ADDITIONAL FINANCING 121 1.6. REPATRIATION OF PROFITS
123 1.7. LIQUIDATION 124 2. EXECUTIVE REMUNERATION 125 2.1. RESIDENCE
125 2.2. EMPLOYMENT STATUS 126 2.3. EXPATRIATE RELIEF 126 2.4.
HOME-COUNTRY TAXATION 128 2.5. TAX PLANNING AND OTHER PROBLEMS 128 3.
TRANSFER PRICING 129 3.1. THE IMPORTANCE OF TRANSFER PRICING 129 3.2.
TRANSFER PRICING TRANSACTIONS 130 3.3. TRANSFER PRICING ADJUSTMENTS 132
3.4. DOCUMENTATION 133 3.5. PENALTIES 133 3.6. ADVANCE PRICING
AGREEMENTS 134 3.7. CORRELATIVE ADJUSTMENTS 134 4. INTERMEDIATE
THIRD-COUNTRY AFFILIATES 135 4.1. GENERAL CONSIDERATIONS 135 4.2.
CENTRES 136 4.3. TAX FACTORS IN LOCATIONAL DECISIONS 138 CHAPTER 5:
TAXING FOREIGN INVESTMENT IN THE TWENTY-FIRST CENTURY 1. THE
INTERNATIONAL TAX KALEIDOSCOPE 141 1.1 CONVERGENCE AND COMMON TRENDS 141
1.2. TAX REFORM 142 2. TRANSNATIONAL TAX LAW 145 2.1. THE WORLD TRADE
ORGANISATION (WTO) 146 2.2. THE ORGANISATION FOR ECONOMIC COOPERATION
AND DEVELOPMENT (OECD) 149 2.3. THE EUROPEAN UNION 150 2.4. OTHER
REGIONAL ORGANISATIONS 156 3. THE CHALLENGES OF GLOBALISATION 156 3.1.
THE IMPACT OF GLOBALISATION ON TAX POLICY 156 3.2. THE COMPETITION FOR
TAX REVENUES: THE TRANSFER PRICING ISSUE 157 3.3. THE PROBLEMS OF TAXING
INCOME FROM CAPITAL: AVOIDANCE AND EVASION 159 3.4. ATTRACTING FDI:
UNFAIR TAX COMPETITION 162 3.5. TAX HAVENS AND PREFERENTIAL TAX REGIMES
171 3.6. TECHNOLOGICAL CHANGE: THE GROWTH OF ELECTRONIC COMMERCE 173 X
TAXATION OF FOREIGN DIRECT INVESTMENT - AN INTRODUCTION 4. AN
INTERNATIONAL TAX SYSTEM FOR THE TWENTY-FIRST CENTURY . 177 4.1. THE
NEED FOR REFORM 177 4.2. FUNDAMENTAL APPROACHES TO INTERNATIONAL TAX
REFORM 178 4.3. THE ALLOCATION OF TAXING JURISDICTION 179 4.4. THE
PROBLEM OF LOW-TAX JURISDICTIONS 183 BIBLIOGRAPHY 185 INDEX 195
|
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| language | English |
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| physical | XII, 207 S. graph. Darst. |
| publishDate | 1999 |
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| series | Series on international taxation |
| series2 | Series on international taxation |
| spelling | Easson, Alexander J. Verfasser aut Taxation of foreign direct investment an introduction by Alex Easson 1. publ. The Hague Kluwer Law Internat. 1999 XII, 207 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Series on international taxation 24 Buitenlandse investeringen gtt Entreprises multinationales - Impôts - Droit ram Internationaal belastingrecht gtt Investissements étrangers - Impôts - Droit Investissements étrangers - Impôts - Droit ram Multinationales Unternehmen Recht Steuer International business enterprises Taxation Law and legislation Investments, Foreign Taxation Law and legislation Direktinvestition (DE-588)4070496-8 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Direktinvestition (DE-588)4070496-8 s Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Series on international taxation 24 (DE-604)BV000014030 24 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008730810&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Easson, Alexander J. Taxation of foreign direct investment an introduction Series on international taxation Buitenlandse investeringen gtt Entreprises multinationales - Impôts - Droit ram Internationaal belastingrecht gtt Investissements étrangers - Impôts - Droit Investissements étrangers - Impôts - Droit ram Multinationales Unternehmen Recht Steuer International business enterprises Taxation Law and legislation Investments, Foreign Taxation Law and legislation Direktinvestition (DE-588)4070496-8 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)4070496-8 (DE-588)4027451-2 |
| title | Taxation of foreign direct investment an introduction |
| title_auth | Taxation of foreign direct investment an introduction |
| title_exact_search | Taxation of foreign direct investment an introduction |
| title_full | Taxation of foreign direct investment an introduction by Alex Easson |
| title_fullStr | Taxation of foreign direct investment an introduction by Alex Easson |
| title_full_unstemmed | Taxation of foreign direct investment an introduction by Alex Easson |
| title_short | Taxation of foreign direct investment |
| title_sort | taxation of foreign direct investment an introduction |
| title_sub | an introduction |
| topic | Buitenlandse investeringen gtt Entreprises multinationales - Impôts - Droit ram Internationaal belastingrecht gtt Investissements étrangers - Impôts - Droit Investissements étrangers - Impôts - Droit ram Multinationales Unternehmen Recht Steuer International business enterprises Taxation Law and legislation Investments, Foreign Taxation Law and legislation Direktinvestition (DE-588)4070496-8 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Buitenlandse investeringen Entreprises multinationales - Impôts - Droit Internationaal belastingrecht Investissements étrangers - Impôts - Droit Multinationales Unternehmen Recht Steuer International business enterprises Taxation Law and legislation Investments, Foreign Taxation Law and legislation Direktinvestition Internationales Steuerrecht |
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