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Vol 21 No 9 Sept/Oct 2016

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Goode on Commercial Law

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Tax Investment Incentives in Foreign Direct Investment

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ISBN13: 9789041122285
ISBN: 9041122281
Published: April 2004
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £127.00

Low stock.

There is unrelenting pressure, particularly on taxation authorities in developing and transition countries, to design tax incentives to attract foreign investment. Although experience shows that justification for the use of such incentives can be found only in limited circumstances, policy makers everywhere continue to confer tax benefits on investors in the hopes of achieving various economic objectives.

In this widely-researched volume, a leading consultant and academic in the field of international taxation surveys the major forms of FDI tax incentives in theory and in practice. Although it is not intended as a 'design guide' for national taxation authorities, the book¿s scope and depth make it an indispensable source of comparative analysis, showing where efficiency and cost-effectiveness are most likely to lie in a wide range of economic situations.

Professor Easson draws on numerous actual patterns that arise in various national, supranational, and sectoral contexts, in each instance shedding light on real conflicts and constraints, and clarifying the choices required of investors, taxation authorities, and ¿target¿ enterprises.

Tax Incentives for Direct Investment will clearly be of great use to government policymakers, students of international taxation and international business, and those who determine and advise on the policies of multinational corporations and other international investors.

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Chapter 1. Introduction: The Growth of Foreign Direct Investment and its Determinants.Chapter
2. The Taxation of Foreign Direct Investment. Chapter
3. Tax Incentives for FDI ¿ In Theory. Chapter
4. Tax Incentives for FDI In Practice. Chapter
5. targeting Incentives. Chapter
6. Designing Incentives. Chapter
7. Administrative Considerations. Chapter
8. Tax-Preferred Investment Zones. Chapter
9. Some Basic Issues of Incentives Policy.
Selected Bibliography.

Series: International Taxation

Customs Valuation and Transfer Pricing 2nd ed ISBN 9789041161345
To be published March 2017
Kluwer Law International
Taxation and Migration ISBN 9789041161369
Published October 2015
Kluwer Law International
Taxation of Derivatives ISBN 9789041159779
Published August 2015
Kluwer Law International
The VAT/GST Treatment of Public Bodies ISBN 9789041146632
Published January 2013
Kluwer Law International
Science, Technology and Taxation ISBN 9789041131256
Published July 2012
Kluwer Law International
Immovable Property under VAT: A Comparative Global Analysis ISBN 9789041131263
Published May 2011
Kluwer Law International
Transfer Pricing and the Arm's Length Principle in International Tax Law ISBN 9789041132703
Published September 2010
Kluwer Law International
The International Tax Law Concept of Dividend 2nd ed ISBN 9789041132062
Published August 2010
Kluwer Law International
Systems of General Sales Taxation: Theory, Policy and Practice ISBN 9789041128324
Published August 2009
Kluwer Law International
Taxpayers Rights: Theory, Origin and Implementation ISBN 9789041126504
Published September 2007
Kluwer Law International
Tax Treaty Law and EC Law ISBN 9789041126290
Published August 2007
Kluwer Law International
Customs Valuation and Transfer Pricing ISBN 9789041198884
Published December 2002
Kluwer Law International
International and Comparative Taxation: Essays in Honour of Klaus Vogel ISBN 9789041198419
Published September 2002
Kluwer Law International
The Dividend Concept in International Tax Law ISBN 9789041197658
Published January 2000
Kluwer Law International
Out of print