TAX SPARING MECHANISM AND FOREIGN DIRECT INVESTMENT

This book reviews the rationale of the tax sparing mechanism and analyses its effects within a framework of foreign direct investment from China into EU Member States.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: NA LI
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Place of publication not identified] IBFD.
Colección:IBFD Doctoral Ser.
Temas:
Tax sparing.
Investments, Foreign (International law)
Crédits d'impôt fictif.
Investissements étrangers (Droit international)
Tax sparing
Acceso en línea:Texto completo

MARC

LEADER 00000cam a2200000M 4500
001 EBOOKCENTRAL_on1090379556
003 OCoLC
005 20240329122006.0
006 m o d
007 cr |||||||||||
008 190325nuuuuuuuuxx o 000 0 eng d
040 |a YDX  |b eng  |c YDX  |d OCLCQ  |d EBLCP  |d QGK  |d OCLCF  |d OCLCO  |d OCLCQ  |d OCLCO  |d OCLCL 
019 |a 1151197963 
020 |a 9087224842  |q (electronic bk.) 
020 |a 9789087224844  |q (electronic bk.) 
029 1 |a AU@  |b 000070392257 
035 |a (OCoLC)1090379556  |z (OCoLC)1151197963 
050 4 |a K3830  |b .L563 2018 
082 0 4 |a 343.04  |2 23 
049 |a UAMI 
100 1 |a NA LI. 
245 1 0 |a TAX SPARING MECHANISM AND FOREIGN DIRECT INVESTMENT 
260 |a [Place of publication not identified]  |b IBFD. 
300 |a 1 online resource 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
490 1 |a IBFD Doctoral Ser. ;  |v v.44 
505 0 |a Cover -- IBFD Doctoral Series -- Title -- Copyright -- Preface -- List of Figures and Tables -- List of Abbreviations -- Chapter 1: Introduction -- 1.1. Research topic -- 1.2. Research scope -- 1.3. Aim of the book and research methodologies -- 1.4. Structure of the book -- Chapter 2: Basic Features -- 2.1. Introductory remarks -- 2.2. FDI -- 2.2.1. Definition -- 2.2.2. The growth of FDI -- 2.2.3. Income taxes on FDI -- 2.2.4. Elimination of double taxation -- 2.2.4.1. Allocation rules -- 2.2.4.2. Methods for relief of double taxation -- 2.3. The tax sparing mechanism -- 2.3.1. Definition 
505 8 |a 2.3.2. History -- 2.3.2.1. The rise -- 2.3.2.2. Evolution in two camps -- 2.3.2.3. The fall -- 2.3.3. Main forms -- 2.3.3.1. Contingent relief versus matching credit -- 2.3.3.1.1. Contingent relief -- 2.3.3.1.2. Matching credit -- 2.3.3.1.3. A mix of contingent relief and matching credit -- 2.3.3.2. Unilateral versus reciprocal -- 2.3.3.3. With a sunset clause or without a sunset clause -- 2.4. Interaction with contracting states' tax systems -- 2.4.1. Interaction with the source state's tax system -- 2.4.1.1. Source state's tax incentives -- 2.4.1.1.1. Forms and content 
505 8 |a 2.4.1.1.2. Addressing foreign direct investors or FDI subsidiaries -- 2.4.1.1.3. Validity period -- 2.4.1.2. Source state's withholding taxes -- 2.4.2. Interaction with the residence state's tax system -- 2.4.2.1. Worldwide income system versus territorial system -- 2.4.2.1.1. Worldwide income system -- 2.4.2.1.2. Territorial system -- 2.4.2.2. Exemption method versus credit method -- 2.4.2.2.1. Exemption method -- 2.4.2.2.2. Credit method -- 2.4.2.3. Controlled foreign corporation rules -- 2.5. Taxation's effect on FDI -- 2.5.1. Does taxation influence location and investment decisions? 
505 8 |a 2.5.2. Do tax incentives influence the location and investment decision? -- 2.5.3. Does the tax sparing mechanism affect FDI? -- 2.5.3.1. Hines' study -- 2.5.3.2. Azémar, Desbordes and Mucchieli's study -- 2.5.3.3. Azémar and Delios' study -- 2.6. Summary -- Chapter 3: Is the Tax Sparing Mechanism a Foreign-Aid Tool? -- 3.1. Introductory remarks -- 3.2. The tax sparing mechanism as a foreign-aid tool -- 3.2.1. Rationale -- 3.2.2. Used by developed countries to help developing countries -- 3.2.3. Approaches of selected countries and the OECD -- 3.2.3.1. The United Kingdom 
505 8 |a 3.2.3.2. The United States -- 3.2.3.3. The OECD -- 3.2.3.3.1. Acceptable attitude in the Commentary on the 1963 OECD Draft MC -- 3.2.3.3.2. Positive attitude in the Commentary on the 1977 OECD MC and the 1992 OECD MC -- 3.2.3.3.3. Negative attitude in the 1998 OECD Tax Sparing Report and in the Commentary on the 2000 OECD MC -- 3.3. The tax sparing mechanism is not a foreign-aid tool -- 3.3.1. Rationale -- 3.3.1.1. A technique for overcoming the inadequacy of the foreign-tax credit method -- 3.3.1.1.1. Viherkenttä's arguments -- 3.3.1.1.2. Echo from Laurey's study 
520 |a This book reviews the rationale of the tax sparing mechanism and analyses its effects within a framework of foreign direct investment from China into EU Member States. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Tax sparing. 
650 0 |a Investments, Foreign (International law) 
650 6 |a Crédits d'impôt fictif. 
650 6 |a Investissements étrangers (Droit international) 
650 7 |a Investments, Foreign (International law)  |2 fast 
650 7 |a Tax sparing  |2 fast 
758 |i has work:  |a The tax sparing mechanism and foreign direct investment (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCGH3RrwD7K9V9tMfrWdHhb  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print version:  |a IBFD Publications USA, Incorporated  |t The Tax Sparing Mechanism and Foreign Direct Investment  |d Amsterdam : IBFD Publications USA, Incorporated,c2018  |z 9789087224837 
830 0 |a IBFD Doctoral Ser. 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176437  |z Texto completo 
938 |a YBP Library Services  |b YANK  |n 16120222 
938 |a ProQuest Ebook Central  |b EBLB  |n EBL6176437 
994 |a 92  |b IZTAP 

Ejemplares similares