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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Taxation of Foreign Direct Investment

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ISBN13: 9789041197412
ISBN: 9041197419
Published: August 1999
Publisher: Kluwer Law International
Format: Hardback
Price: £120.00

This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

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 latest 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 should be a valuable guide to tax practitioners and executives of multinational enterprises, and should be a useful reference work for students of international taxation.

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1. The Phenomenon of Foreign Direct Investment.
2. General Principles of International Taxation.
3. Establishing a Foreign Investment.
4. Operating a Foreign-Invested Undertaking.
5. Taxing Foreign Investment in the 21st Century. Bibliography. Index.