Tax incentives in developing countries and international taxation
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Tax incentives in developing countries and international taxation a study on the relationship between income tax incentives for inward foreign investment in developing countries and taxation of foreign income in capital-exporting countries by Timo ViherkenttaМ€

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Published by Kluwer, Finnish Lawyers" Pub. Co. in Deventer, Boston, Finland .
Written in English



  • Developing countries.


  • Investment tax credit -- Law and legislation -- Developing countries.,
  • Tax incentives -- Law and legislation -- Developing countries.

Book details:

Edition Notes

Includes bibliographical references (p. 237-260) and index.

Statementby Timo Viherkenttä.
LC ClassificationsK4515 .V54 1991
The Physical Object
Paginationxiv, 264 p. ;
Number of Pages264
ID Numbers
Open LibraryOL1618604M
ISBN 109065445684, 9516405495
LC Control Number91161918

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Countries eliminate the burden of double taxation for their taxpayers who engage in cross-border business activities by negotiating tax treaties with other countries. In the case of developing countries, tax treaties are often entered into with the additional purpose of attracting foreign investment as a path towards : Hardcover. Taxation and Development - A Comparative Study. Editors: Brown, Karen B. (Ed.) First book to examine the effect of the fundamental values of the world's major tax systems in accommodating incentives for economic growth and development in low-income nations. Usually dispatched within 3 to 5 business days. UN-CIAT Design and Assessment of Tax Incentives in Developing Countries •Tax incentives cannot compensate for the deficiencies in the design of the tax system or inadequate physical, financial, legal or institutional infrastructure. Better to bring the corporate tax rate regime closer to international . Tax Incentives and Tax Base Protection in Developing Countries. Tax Incentives and Tax Base Protection in Developing Countries. ESCAP is the regional development arm of the United Nations and serves as the main economic and social development centre for the United Nations in Asia and the Pacific. Its mandate is to foster cooperation between its 53 members and 9 associate members.

1. What is International Taxation? 1 2. International Tax Conflicts and Double Taxation 2 3. Double Tax Treaties 3 4. Domestic Tax Systems 4 5. International Offshore Financial Centres 4 6. Anti-avoidance Measures 5 7. International Tax Planning 6 8. Structure of the Book 7 9. Suggested Further Reading 8 Books 8 OECD Publications 8 File Size: 1MB. The book contains complementary essays on the use of tax incentives, to attract foreign direct investment (FDI). The first essay presents results of the authors' original research, and explores FDI, and issues of tax incentives, in the context of Indonesia. individual tax incentives mainly used in the SADC region the study gives a robust analysis on the impact of each tax incentive on FDI inflows into SADC countries. The tax incentives used in this study are: tax holidays, corporate income tax (CIT), reduced CIT in specific sectors and losses carried forward. TAXATION & DEVELOPING COUNTRIES- Training notes 2 Contents Contributors and authors featured 3 Abbreviations and acronyms 4 Glossary 4 1 Introduction – Dirk Willem te Velde 6 2 PEAKS tax topic guide – table of contents of topic guide by Hazel Granger 7 3 Typical tax findings and challenges in developing countries – Dirk Willem te Velde 8 4 Revenue mobilisation in developing countries.

of options for low-income countries’ effective and efficient use of tax incentives for investment. 1 To that end, it develops principles for the design and governance of tax incentives and provides guidance on good practices in these Size: KB. Developed countries generally use targeted incentives that are embodied in the income tax law, while developing countries tend to use a combination of targeted and more general incentives, which may be included in the income tax law, the investment and other laws, or simply government decrees (Zee, Stotsky and Ley ).Cited by: 2. Developing country governments can take unilateral steps to use tax incentives in a more targeted and cost-efficient manner by (1) targeting incentives at those investors whose decision to invest is most likely swayed by incentives and (2) improving the design, transparency, and administration of incentives to reduce indirect costs and avoid. By Nick Huber. Developed economies have long used targeted tax incentives such as research credits, additional tax depreciation, property tax abatements and concessionary tax rates to attract businesses they hope will establish a footprint, create jobs .