Tax effects on foreign direct investment recent evidence and policy analysis
Reports the results of a project examining taxation and foreign direct investment (FDI), with a focus on three areas. Recent empirical studies and models are first reviewed, with the aim of better understanding what factors explain differences in the responsiveness of FDI to taxation, in different...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD
c2007.
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| Colección: | OECD tax policy studies ;
no. 17. |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704951106719 |
Tabla de Contenidos:
- Foreword; Table of Contents; Executive Summary; Chapter 1. Alternative Models for Analysing Tax Effects on FDI; Chapter 2. Tax Effects on FDI - Empirical Evidence; Chapter 3. Taxation of Inbound FDI - Policy Considerations and Perspectives; Chapter 4. Taxation of Outbound FDI - Policy Considerations and Perspectives; Chapter 5. Assessing the FDI Response to Tax Reform and Tax Planning; References; Annex A. Average and Marginal Effective Tax Rates for FDI under Alternative Financing Structures and Tax-planning Strategies
- Annex B. Tax Planning Costs and Behaviour - An Analysis of Repatration Taxes on Dividends
