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Tax Incentives in Developing Countries and International Taxation - T. Viherkentta

Tax Incentives in Developing Countries and International Taxation

Paperback

Published: January 1991
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Almost all developing countries offer generous tax incentives to foreign investors. This book examines whether the incentives actually benefit the investors and helps to find appropriate tax planning techniques in order to prevent the possible frustration of tax incentives.

Abbreviations
Introductionp. 1
Tax Incentives for Foreign Investors in Developing Countriesp. 10
Operation of the International Tax Systemp. 36
The Exemption Method and Host Country Incentivesp. 50
Foreign Tax Credit and Host Country Incentivesp. 71
Tax-Sparing Credit and Host Country Incentivesp. 140
The Deduction Method, the Reduced Rate Method and Host Country Incentivesp. 178
The Role of Third-Country Affiliatesp. 186
Taxation of Companies and Shareholders in Capital-Exporting Countriesp. 199
Conclusionsp. 228
Bibliographyp. 237
Indexp. 261
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789065445681
ISBN-10: 9065445684
Audience: Professional
Format: Paperback
Language: English
Number Of Pages: 280
Published: January 1991
Publisher: Kluwer Law International
Country of Publication: NL
Dimensions (cm): 23.39 x 15.6  x 1.5
Weight (kg): 0.45