Results 101 to 110 of about 204,521 (253)

TAX EXEMPTIONS IN THE INCOME TAX [PDF]

open access: yesThe Bulletin of the National Tax Association, 1921
openaire   +1 more source

The Taxation of Passive Foreign Investment - Lessons from German Experience [PDF]

open access: yes
The paper evaluates the working of German CFC rules that restrict the use of foreign subsidiaries located in low-tax countries to shelter passive investment income from home taxation.
Alfons Weichenrieder, Martin Ruf
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Tax Competition for FDI in Central-European Countries [PDF]

open access: yes
Most governments of the Central and East European countries adopted in 1990s tax measures for a support of foreign direct investments. Such measures usually include 10-year tax holidays and exemption from import duties.
Milan Sedmihradsky, Stanislav Klazar
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Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? [PDF]

open access: yes
In this paper we ask whether recent claims that the US government should switch from the tax credit system to the exemption system are justified. We study corporate taxation in a model where international capital flows are either greenfield investment ...
Clemens Fuest, Johannes Becker
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