International Taxation
Pareto Efficiency in International Taxation
... optimal taxation problem with many countries that we analyze here and the standard DM optimal tax model is that, in the international tax version of the problem, consumers in different countries may ...
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International taxation and multinational firm location decisions
... income taxation in host and parent countries and non-resident withholding taxation in the host ...surcharges. International taxation is the difference between the effective tax and the host ...
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International Taxation and Cross-Border Banking
... of international taxation on the volume of foreign- provided financial ...double taxation, if each bank or at least the average bank cuts back its activities in countries where dividends are subject ...
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The Effect of International Taxation on Group Structures of Multinationals
... Notwithstanding our hypothesis, several arguments suggest that we might not find the expected effect. First, multinationals might mitigate the tax disadvantage of a subsidiary by deferring the repatriation of foreign ...
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International Taxation and Multinational Firm Location Decisions
... income taxation in host and parent countries and non-resident withholding taxation in the host ...surcharges. International taxation is the difference between the effective tax and the host ...
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The Impact of U.S. GILTI and FDII Regimes on Taxation of Intangible Income, Cross-Border Tax Planning, and International Taxation
... of international taxation. The international pressure to amend or repeal the FDII provision presumably continues still for a long ...adapt international tax rules and to match them better with ...
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Policy Effects of International Taxation on Firm Dynamics and Capital Structure
... The current distribution of OECD countries across these two broad types of systems is such that 26 operate under a territorial system, while 8 adopt a worldwide setup. The specific countries under each type of system is ...
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Global Taxes and International Taxation: Mirage and Reality
... existing international fiscal ...long-established international arrangements with respect to telecommunications systems that carry all this digital ...
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EXECUTIVE MASTER IN INTERNATIONAL TAXATION (LL.M.) OF THE UNIVERSITY OF NEUCHÂTEL, SWITZERLAND
... Collective Investment Schemes (CISs) have over the past two decades become one of the most im- portant investment vehicles for small investors compared to direct investments and offer considerable advantages such as ...
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International taxation and M&A prices
... It is not easy to answer the question as to which taxation system enhances or hinders cross-border M&A activity. As outlined in Section 3.1, empirical results suggest that taxing foreign dividends leads to ...
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Chapter 6 FEDERAL INTERNATIONAL TAXATION
... Treaties generally govern the tax treatment by one country of the residents or citizens of the other. In other words, they are mutually beneficial: benefits extended to residents of a foreign country by the US are ...
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International Taxation Recent Developments in India
... the international tax system also changed rapidly as a result of coordinated action by OECD and unilateral measures designed by individual countries, intended to tackle concerns over base erosion and profit ...
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Taxation and Valuation of International Real Investments
... Alworth (1988) and Keen (1991) were among the first to analyse the investment decisions of multinational companies using a dynamic investment model. Sørensen (1990) studied the same problem by extending the static ...
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The institutional Design of international double Taxation Avoidance
... In international taxation the situation is different. A third-country ef- fect of the kind that led to the introduction of MFN treatment in interna- tional trade does not exist. Initially, it is conceivable ...
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Determinants of Latin America’s Overreliance on International Trade Taxation
... of taxation such as the easy to collect international trade ...from taxation, a view shared by Tanzi and Zee (2000) who contend that wealthy and high income taxpayers can easily circumvent tax laws ...
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The Taxation of Motor Fuel: International Comparison
... level taxation of motor fuel is broadly appropriate in a group of coun- tries (OECD, BRICs and South Africa) accounting for more than 80 per- cent of world greenhouse gas (GHG) ...
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International Assignment Services Taxation of International Assignees Country United States
... 15. US tax laws contain special provisions (under Section 911) that allow certain US citizens or residents residing in a foreign country to exclude from US taxation amounts earned for services performed outside of ...
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Effective labor taxation and the international location of headquarters
... and international flights data on major urban areas in 25 European Union member ...direct international flights influence the headquarters location choice ...
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Essays in international corporate taxation
... erate international externalities because of the highly mobile nature of multi- national ...firms. International externalities resulting from corporate tax rate re- forms are defined as corporate tax base ...
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The Impact of International Financial Reporting Standards on Taxation
... for taxation of companies. International Financial Reporting Standards (IFRS) is a standard format of financial reporting that is gaining momentum worldwide and is a single consistent accounting framework ...
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