OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment

OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment

4.11 - 1251 ratings - Source



This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.Addressing tax-interaction effects is important as tax consequences in the home country can reduce the impact of a given host country incentive. ... Under gross- up and foreign tax credit provisions, the home country taxes foreign income ( measured before (i.e., gross of) foreign ... foreign tax credit claim, which is a dollar-for-dollar offset against the home country tax liability, is typically limited to not exceedanbsp;...


Title:OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment
Author: OECD
Publisher:OECD Publishing - 2001-08-20
ISBN-13:

You must register with us as either a Registered User before you can Download this Book. You'll be greeted by a simple sign-up page.

Once you have finished the sign-up process, you will be redirected to your download Book page.

How it works:
  • 1. Register a free 1 month Trial Account.
  • 2. Download as many books as you like (Personal use)
  • 3. Cancel the membership at any time if not satisfied.


Click button below to register and download Ebook
Privacy Policy | Contact | DMCA