Academic literature on the topic 'Investments, Foreign – Taxation'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Investments, Foreign – Taxation.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Investments, Foreign – Taxation"

1

Gileva, Alena Romanovna. "Foreign experience of taxation of financial investments of individuals." Налоги и налогообложение, no. 3 (March 2022): 1–15. http://dx.doi.org/10.7256/2454-065x.2022.3.38119.

Full text
Abstract:
The subject of research is foreign experience of taxation of financial assets of individuals. Annually investment activity of individuals gains momentum. That is why tax legislation should be adaptable and effective. With the as high as possible tax revenue individual taxation should not prevent the investment activity of individuals. For that government should create comfortable conditions for investment activity of individuals. In this work were reviewed the basic principles of calculation and payment of personal taxes in foreign countries. The methodology of the research includes analysis,
APA, Harvard, Vancouver, ISO, and other styles
2

De Waegenaere, Anja, Richard C. Sansing, and Jacco L. Wielhouwer. "Multinational Taxation and R&D Investments." Accounting Review 87, no. 4 (2012): 1197–217. http://dx.doi.org/10.2308/accr-10281.

Full text
Abstract:
ABSTRACT This study examines the effects of taxation on the incentives of multinational firms to develop and use intellectual property. We model optimal investment and production decisions by firms that engage in a patent race by making R&D investments. We investigate how taxes affect the level and efficiency of R&D investments, and how these effects depend on whether the winner of the patent race uses it by either producing in the country in which the patent was developed (the domestic country) or in a foreign country. A higher domestic tax rate decreases investment in R&D if prod
APA, Harvard, Vancouver, ISO, and other styles
3

Inam, Dr Betul. "Foreign Direct Investments and Tax Policy Current Evaluations for OECD Countries." Saudi Journal of Economics and Finance 6, no. 12 (2022): 422–30. http://dx.doi.org/10.36348/sjef.2022.v06i12.004.

Full text
Abstract:
Today, foreign direct investments (FDI) have become indispensable tools for countries for reasons such as technology transfer, employment creation, promotion of international trade, economic development and support for development, as well as the capital they provide to the economy. Countries that want to benefit from the blessings of foreign capital aim to attract FDI to their countries by using different instruments. One of the tools frequently used for this purpose is tax policies. In this study, we have examined the relationship between foreign direct investments and taxation at the theore
APA, Harvard, Vancouver, ISO, and other styles
4

Peter, Chris Marina. "Taxation of foreign investments in Tanzania: an overview." Intertax 17, Issue 4 (1989): 136–42. http://dx.doi.org/10.54648/taxi1989030.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Adel Abdulaziz Aldaarmi, Abdulaziz. "An empirical investigation on the effects of the fiscal and monetary policies on the domestic and foreign direct investment in Saudi Arabia for the period 2010–2018." Global Journal of Economics and Business 9, no. 3 (2020): 696–705. http://dx.doi.org/10.31559/gjeb2020.9.3.16.

Full text
Abstract:
oreign direct investment is currently one of the main pillars in achieving development and economic growth, due to its important position in the economies of the countries of the world. The aim of this research is to study the impact of Fiscal and monetary policy in Saudi Arabia on attracting foreign investment for the period 2010–2018. The researcher used the multiple linear regression to test the research hypothesis. Linear regression is used to investigate the impact values by each predictor variable. The study covered the period 2010–2018, the present study chose independent variables mone
APA, Harvard, Vancouver, ISO, and other styles
6

Kossak, Volodymyr, and Halyna Yanovytska. "Foreign Investment in Ukraine: Types and Forms." International Journal of Criminology and Sociology 9 (October 21, 2021): 3057–65. http://dx.doi.org/10.6000/1929-4409.2020.09.372.

Full text
Abstract:
An important condition for the transition to a market economy is the intensification of the investment process. Among other factors, attracting foreign investment is crucial. For their effective use, an appropriate regulatory framework for regulating the legal basis for their implementation is required. It is necessary to determine the range and legal status of foreign investors, types and forms of foreign investment, legal means of protection of the rights of foreign investors. At the same time, the mechanism of regulation and protection of foreign investments is influenced by the legal regim
APA, Harvard, Vancouver, ISO, and other styles
7

Anatolievich Smirnov, Dmitry, Konstantin Aleksandrovich Strus, and Anna Artemovna Avanesova. "Features of the Taxation in the Territories with the Special Mode of Business and Investing Activities: Comparative Analysis of the Russian and Foreign Best Practices." International Journal of Engineering & Technology 7, no. 3.14 (2018): 412. http://dx.doi.org/10.14419/ijet.v7i3.14.17035.

Full text
Abstract:
Preferential taxation regimes are recognized in the modern developed states as the most effective way of stimulation of entrepreneurial and investment activity. We examined the Russian mechanism of establishment of the preferential taxation regimes that have been developed for entrepreneurial and other investment activities and their infrastructure designed to provide mechanisms of operations. Our comparative analyses of the best practices in preferential taxation regimes across developing countries inform readers about advantages and risks of the investment activities and organization of busi
APA, Harvard, Vancouver, ISO, and other styles
8

Jaiswal, Anindita. "Taxation of Foreign Institutional Investors in India: The Hanging Fire." Intertax 41, Issue 5 (2013): 319–30. http://dx.doi.org/10.54648/taxi2013028.

Full text
Abstract:
Foreign Institutional Investors (FIIs) have always remained influential players in India's investment market. However, India's tax regime in respect of FIIs has constantly undergone turbulent phases. To start with, the controversy pertained to classification of FII income under the income heads of business income versus capital gains, which classification was critical considering its tax chargeability and tax rate implications under India's direct tax laws. While this debate appears to have been put at rest by the 2008 ruling in LG Asian Plus Ltd. v. ACIT, uncertainties for FIIs in the context
APA, Harvard, Vancouver, ISO, and other styles
9

Chalise, Bishal Kumar. "Impact of Double Taxation Avoidance Agreements on Foreign Direct Investment in Nepal." Economic Journal of Nepal 43, no. 3-4 (2020): 36–53. http://dx.doi.org/10.3126/ejon.v43i3-4.48036.

Full text
Abstract:
Developing countries like Nepal enter the Double Taxation Avoidance (DTA) Treaties agreements to increase inflow of Foreign Direct Investment. Since DTA avoid simultaneous tax payments by a taxpayer for same income or assets in multiple jurisdictions and be instrumental in promoting cross-border investments and capital transfer among DTA signing countries. However, empirical studies have shown mixed results. This study attempts to assess the impact of Double Taxation Avoidance (DTA) Treaties on inflow of Foreign Direct Investments (FDIs) in Nepal. This study uses a comprehensive panel database
APA, Harvard, Vancouver, ISO, and other styles
10

Oesterhelt, Stefan, and Reto Heuberger. "Collective Investment Vehicles in International Tax Law: The Swiss Perspective." Intertax 38, Issue 1 (2010): 31–37. http://dx.doi.org/10.54648/taxi2010003.

Full text
Abstract:
With the Collective Investment Act Switzerland has introduced new types of investment funds, that is, the Société d’investissement à capital variable (SICAV), the limited partnership for collective investments (PSCI) and the Société d’investissement à capital fixe (SICAF). The Swiss Federal Tax Administration has introduced the tax regulations for a taxation of the funds and their investors at the beginning of the year. This article covers first the amended principles of taxation of funds in Switzerland and the existing uncertainties. It focuses on the international aspects like the entitlemen
APA, Harvard, Vancouver, ISO, and other styles

Dissertations / Theses on the topic "Investments, Foreign – Taxation"

1

Mahabir, Sujan Sanjay. "A comparative analysis of New Zealand and Australian offshore investment rules a dissertation submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business (MBus), 2008." Abstract Full dissertation, 2008.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Siegmann, Till. "The Impact of Bilateral Investment Treaties and Double Taxation Treaties on Foreign Direct Investments." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02218667001/$FILE/02218667001.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Chong, Yiu-kan Sherman. "The taxation system in Vietnam and its impact on foreign investment /." Hong Kong : University of Hong Kong, 1995. http://sunzi.lib.hku.hk/hkuto/record.jsp?B14040347.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

莊耀勤 and Yiu-kan Sherman Chong. "The taxation system in Vietnam and its impact on foreign investment." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1995. http://hub.hku.hk/bib/B31266435.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Ong'wamuhana, Kibuta. "The taxation of income from foreign investments : a case study of some developing countries." Title page, contents and abstract only, 1989. http://web4.library.adelaide.edu.au/theses/09LM/09lmo58.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Reuter, Michael F. M. "Some implications of the Canadian tax law on foreign investments in Canada : a German perspective." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26144.

Full text
Abstract:
Canada is one of the countries depending on foreign investment to a fairly high extent. After some time of concern about foreign investment¹ the Foreign Investment Review Act (FIRA) was implemented.² With the federal election in 1984 the Canadian government took the stand in favour of foreign investment again and changed FIRA to a more positive "Investment Canada". Anyway, the control of foreign investment should be seen only as part of a larger economic policy, which determines the economic criteria for investment decisions. One of these criteria is the Canadian tax law. And as one example,
APA, Harvard, Vancouver, ISO, and other styles
7

Andersson, Thomas. "Foreign direct investment in competing host countries : a study of taxation and nationalization." Doctoral thesis, Stockholm : Economic Research Institute, Stockholm School of Economics [Ekonomiska forskningsinstitutet vid Handelshögsk.] (EFI), 1989. http://www.hhs.se/efi/summary/278.htm.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Jin, Zhe. "The legal environment of corporate income taxation for FDI in China : policy, changes, risks." Thesis, University of British Columbia, 2007. http://hdl.handle.net/2429/32138.

Full text
Abstract:
Foreign direct investment (FDI) was unknown to Chinese people before the opening policy in 1979, but since then China's economy has been surging ahead in the past twenty eight years. As one aspect of the FDI policy, I focused on the corporate taxation field to be my research interest, and the topic of my thesis. In the thesis, the reader will learn how FDI developed in China and degree of FDI development. Also, I provide the reader with China's tax system and policy-oriented in as much detail as possible, most of which is the tax incentive policy towards the FDI in China. However, the policie
APA, Harvard, Vancouver, ISO, and other styles
9

Van, Wyk Ellane. "Belasting op buitelandse dividende in die Republiek van Suid-Afrika." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/19901.

Full text
Abstract:
Thesis (MRek) -- Stellenbosch University, 2003.<br>ENGLISH ABSTRACT: The introduction of section 9E in the Income Tax Act, NO.58 of 1962 (hereafter "the Act") became effective on 23 February 2000. The main reasons for the introduction of this was, inter alia, to broaden the tax base and to phase in the residency basis of taxation. Consequently are the foreign dividend rules of section 9E interrelated to the foreign income rules of section 90, being the application of the residence basis of taxation. The main objective of this study is to investigate the taxation of foreign dividends in
APA, Harvard, Vancouver, ISO, and other styles
10

Zagler, Martin, and Cristiana Zanzottera. "Corporate income taxation uncertainty and foreign direct investment." WU Vienna University of Economics and Business, Universität Wien, 2012. http://epub.wu.ac.at/3767/1/2012_07_Zagler_Zanzottera.pdf.

Full text
Abstract:
This paper analyzes the effects of legal uncertainty around corporate income taxation on foreign direct investment (FDI). Legal uncertainty can take many forms: double tax agreements, different types of legal systems and corruption. We test the effect of legal uncertainty on foreign direct investment with an international panel. We find that an increase in the ratio of the statutory corporate income tax rate of the destination relative to the source country exhibits a negative impact on foreign direct investment. Interacting the statutory corporate income tax rate with measures of lega
APA, Harvard, Vancouver, ISO, and other styles

Books on the topic "Investments, Foreign – Taxation"

1

Matta, Ali Mohammad. Taxation of foreign investments in India. Uppal Pub. House, 1991.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Williamson, W. G. Taxation of inbound investment. The Committee, 1996.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Ltd, Euromoney Publications, ed. Taxing foreign investment. Euromoney Publications in conjunction with Arthur Cox & Co. ... [et al.], 1990.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Nikolakakis, Angelo. Taxation of foreign affiliates. Carswell, 2000.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Library of Congress. Major Issues System, ed. Taxation of U.S. investment abroad. Library of Congress, Congressional Research Service, Major Issues System, 1987.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Library of Congress. Major Issues System, ed. Taxation of U.S. investment abroad. Library of Congress, Congressional Research Service, Major Issues System, 1987.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Klugman, Gideon. Transnational taxation of foreign investments in Israel. Y.S. Lipschütz, 1992.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Sinn, Hans-Werner. Taxation and the birth of foreign subsidiaries. National Bureau of Economic Research, 1990.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Rubin, Charles D. Federal taxation of foreign investment in U.S. real estate. Tax Management, 1996.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Michaels, Marnin J. International taxation: Taxation. Warren, Gorham & Lamont of RIA, 2006.

Find full text
APA, Harvard, Vancouver, ISO, and other styles

Book chapters on the topic "Investments, Foreign – Taxation"

1

Moosa, Imad A. "International Taxation." In Foreign Direct Investment. Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9781403907493_6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Pei, Changhong, and Wen Zheng. "The Fiscal/Taxation/Financial Subsystem." In China’s Outbound Foreign Direct Investment Promotion System. Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-662-45631-6_4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Endres, Dieter, Clemens Fuest, and Christoph Spengel. "Corporate Taxation and Foreign Direct Investment Flows." In Company Taxation in the Asia-Pacific Region, India, and Russia. Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-12217-0_6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Lessambo, Felix I. "Foreign Investment in the Real Property Transaction Act." In International Aspects of the US Taxation System. Palgrave Macmillan US, 2016. http://dx.doi.org/10.1057/978-1-349-94935-9_7.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Buckley, Peter J. "Forms of Enterpreneurial Cooperation between Chinese and Foreign Enterprises: Taxation Implications." In Foreign Direct Investment and Multinational Enterprises. Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1057/9780230378513_10.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Chaisse, Julien, and Jamieson Kirkwood. "Foreign Investors vs. National Tax Measures: Assessing the Role of International Investment Agreements." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_8.

Full text
Abstract:
AbstractThis chapter focuses on the impact of the international law of foreign investment on tax issues with a view to assessing the interactions between the two regimes and identifying potential signs of convergence. In particular, this chapter focuses on the operation of International Investment Agreements (IIAs) and assesses the role of IIAs from the perspective of foreign investors vis-à-vis National Tax Measures (NTMs). Part I of this chapter provides an understanding of the convergence between investment law and tax issues. This aids in an understanding of the key characteristics of IIAs (such as the definition of investment and the use of specific tax exceptions) and the relationship between currently existing IIAs and tax disputes. Part II analyzes, both quantitatively and qualitatively, the recent trends of tax disputes in investment arbitration. Part III assesses how tax can be seen as the last barrier to cross border investment. Part IV concludes.
APA, Harvard, Vancouver, ISO, and other styles
7

Luja, Raymond H. C. "Extensive Treaty Network and Unilateral Credits Support Foreign Investment: The Dutch Approach." In Taxation and Development - A Comparative Study. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-42157-5_13.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Abache Carvajal, Serviliano. "In Pursuit of a Modern Tax System to Accommodate Foreign Investment. Case Study: Venezuela." In Taxation and Development - A Comparative Study. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-42157-5_20.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Devereux, Michael P., and Harold Freeman. "The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes." In The Taxation of Multinational Corporations. Springer Netherlands, 1996. http://dx.doi.org/10.1007/978-94-009-1818-4_5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Nyeadi, Joseph Dery, Ezekiel Davies, and Joshua Yindenaba Abor. "Foreign Direct Investment and Tax Incentives in the Extractives Sector: The Good, the Bad, and the Ugly." In Taxation and Management of Natural Resources in Africa. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-58124-3_12.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Investments, Foreign – Taxation"

1

dos Santos Silva, Matilde Jardim, and Paulo Dias. "The relationship between taxation and foreign direct investment: A systematic literature review." In 2021 16th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2021. http://dx.doi.org/10.23919/cisti52073.2021.9476249.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Orzhakhovskaya, Irina Yu, Irina V. Koltyreva, Aleksandr V. Ponomarev, and Maria P. Glyzina. "Adaptation of the national tax policy in the context of Russia’s foreign policy activity in the international arena." In Sustainable and Innovative Development in the Global Digital Age. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcsebm.mnhy8010.

Full text
Abstract:
The purpose of this study is to identify patterns and processes of adaptation of Russia’s tax policy under the influence of foreign policy factors due to the current geopolitical situation in the international arena. The foreign policy activity of the Russian Federation makes it possible to set its priorities, determine the formats and set the course for the entire foreign policy of the state, which certainly requires proper organizational and legal institutionalization. That is why the adaptation measures of the Russian tax policy are very important based on modern realities, built on the bas
APA, Harvard, Vancouver, ISO, and other styles
3

Ibrahim, Thomas, and Claudio Vekstein. "Appropriate, Adapt, Inhabit: The Recreation of Public Space in the Republic of Georgia." In 2018 ACSA International Conference. ACSA Press, 2018. http://dx.doi.org/10.35483/acsa.intl.2018.32.

Full text
Abstract:
The collapse of the Soviet Union marked the beginning of the difficult deconstruction of the regime and ideology which controlled the East for the majority of the 20th Century. In the Republic of Georgia, Soviet collapse catalyzed a series of ethnically prompted conflicts and civil war which prevented the unification of the country under a national agenda, thus creating fertile ground for corruption, privatization and sale of public space. The earliest example of the corrupt transfer of property was the sale of the former Palace of Rituals, in Tbilisi, to Georgian oligarch Badri Patarkatsishvi
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Investments, Foreign – Taxation"

1

Shehaj, Pranvera, and Martin Zagler. Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.009.

Full text
Abstract:
This study focuses on asymmetric tax treaties and investigates the impact of OECD member states’ double tax relief method and of treaty tax sparing provisions on investments in developing countries, while considering network effects. In addition, it analyses the impact of a residence country’s tax relief method on the source country’s tax policy. Our results suggest that having a treaty between the OECD member state and the developing country, which improves the investor’s conditions in terms of tax burden by changing the unilateral tax relief method, increases FDI to the developing country. T
APA, Harvard, Vancouver, ISO, and other styles
2

Boustati, Alma. The Advantages and Disadvantage of Double Taxation Agreements for Developing Countries. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.143.

Full text
Abstract:
When a developing and a developed country sign Double Taxation Agreements (DTAs), its generally the case that the developing country is the one that forgoes some of its tax revenues (Braun &amp; Fuentes, 2016). Nevertheless, developing countries enter these agreements on the assumption that this will have enough economic benefits to offset these losses (Neumayer, 2007). Besides alleviating the burden of double taxation, DTAs also have the added value of improving exchange of information, which helps combat tax evasion and avoidance (Barthel et al., 2009). One of the incentives for signing DTAs
APA, Harvard, Vancouver, ISO, and other styles
3

Auerbach, Alan, and Kevin Hassett. Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence. National Bureau of Economic Research, 1991. http://dx.doi.org/10.3386/w3895.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Shpinev, Iurii Sergeevich. Questions of capital in the work of D. Ricardo «The Beginnings of Political Economy and taxation». DOI CODE, 2021. http://dx.doi.org/10.18411/1311-1972-2020-00025.

Full text
Abstract:
D. Ricardo is one of the founders of classical economy. The most significant discoveries of the outstanding scientist in the field of capital can be called the definition of capital and free capital, the creation of a theory of comparative advantages of trade, the division of capital into fixed and circulating capital depending on strength, as well as the description of the reasons that stimulate and hinder foreign investment. Given that capital is primarily an economic category, it seems quite reasonable to consider the emergence and development of these concepts in the retrospect of economic
APA, Harvard, Vancouver, ISO, and other styles
5

Шпинев, Ю. С. Давид Рикардо об инвестициях. DOI CODE, 2020. http://dx.doi.org/10.18411/1311-1972-2020-00024.

Full text
Abstract:
The article examines the views of one of the founders of classical economics, David Ricardo, on the issues of investment, capital and profit. The need for this study is caused by the lack of a single definition of investment in the regulatory acts of investment legislation, as well as in the scientific community. Thus, there is a problem of regulatory regulation of one of the most important concepts of the economy. Given that the concepts of investment, capital, and capital investment are primarily economic categories, it seems quite reasonable to consider the emergence and development of thes
APA, Harvard, Vancouver, ISO, and other styles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!