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Taxation of Foreign Direct Investment : An Introduction :  An Introduction - A.J. Easson

Taxation of Foreign Direct Investment : An Introduction

An Introduction

Hardcover

Published: August 1999
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As barriers to international trade and investment are eliminated, taxation becomes an increasingly important consideration in foreign investment decisions. 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.The study focuses on tax provisions, in both host and home countries, which have the greatest impact upon foreign direct investment, and looks at the role of tax treaties, the methods of relieving double taxation and of countering tax avoidance. It looks at the application of these rules to specific foreign direct investment situations and examines the impact of taxation upon the establishment and operation of foreign-invested projects.It concludes by examining some of the most recent developments in international taxation, such as the growing concern over harmful tax competition, and attempts to suggest how the international tax system, as it affects foreign direct investment, may evolve as the 21st century begins.The book will be a valuable guide to tax practitioners and executives of multinational enterprises, and will be a useful reference work for students of international taxation.

Preface
The Phenomenon of Foreign Direct Investment
General Principles of International Taxation
Establishing a Foreign Investment
Operating a Foreign-Invested Undertaking
Taxing Foreign Investment in the Twenty-First Century
Bibliography
Index
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789041197412
ISBN-10: 9041197419
Series: Series on International Taxation
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 220
Published: August 1999
Country of Publication: NL
Dimensions (cm): 23.39 x 15.6  x 1.42
Weight (kg): 0.49