The new international tax regime: analysis from a power-basis perspective. [PDF]
SN Bus Econ, 2021 Matsuoka A.
europepmc +1 more source
Optimized profit repatriation in multinational enterprises through cross-border change of legal form and international tax management. [PDF]
Heliyon, 2023 Kollruss T.
europepmc +1 more source
Do Bilateral Tax Treaties Promote Foreign Direct Investment? [PDF]
We explore the impact of bilateral tax treaties on foreign direct investment using data from OECD countries over the period 1982-1992. We find that recent treaty formation does not promote new investment, contrary to the common expectation.
Bruce A. Blonigen, Ronald B. Davies
core
The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata [PDF]
This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on
Davies, Ronald B. +2 more
core +3 more sources
The Social Dimension of the European Union: A Means to lock out Social Competition? [PDF]
Soc Indic Res, 2023 Bilbao-Ubillos J.
europepmc +1 more source
THE IMPACT OF DOUBLE TAX TREATIES ON INWARD FDI IN ASEAN COUNTRIES
Journal of Business & Finance in Emerging Markets, 2018 This study aims to assess the impact of double taxation treaties (DTT) on FDI inflows in 10 ASEAN countries from 1989 to 2016. There are two objectives of double taxation treaties. The first one is to alleviate the problem of global double taxation, which has a stimulating effect on FDI.
openaire +3 more sources
Hong Kong – After the change of sovereignty [PDF]
, 1998 On 1 July 1997 the People’s Republic of China (PRC) resumed sovereignty over Hong Kong. Peter Willoughby (Consultant, Deacons Graham & James) summarises the impact on the laws of Hong Kong Special Administrative Region of the People’s Republic of China ...
Willoughby, Peter
core
Effects of foreign direct investment and trade on the prevalence of tobacco consumption in Africa: a panel study. [PDF]
Global Health, 2021 Immurana M, Boachie MK, Kisseih KG.
europepmc +1 more source
Double tax treaties: exchange of information today
, 2018 El presente trabajo analiza la situación actual del intercambio de información a través de los Convenios para evitar la Doble Imposición y los Acuerdos de Intercambio de Información. Jurisprudencia reciente ha puesto nuevamente arriba de la mesa cuestiones relativas a los requisitos que deben ser cumplidos tanto por el Estado extranjero como por la ...
openaire +1 more source
Another Shot at Protection by Stealth: Using the Tax Law to Penalize Foreign Insurance Companies [PDF]
Together, US federal and state governments impose almost the highest corporate tax rate found among advanced countries, 39 percent. Only Japan is fractionally higher.
Gary Clyde Hufbauer
core