tax laws of selected developing countries in an attempt to analyze the role that the aspirations to development … (particularly economic development, as we shall see) play on the domestic tax systems, with particular emphasis on the tax policy … Economic Development3.1.1 Role of tax incentives3.1.2 Problems with tax incentives3.1.3 Resolving the 'exemption dilemma' 3 …

and foreign subsidiary must be shared between the domestic and foreign countries for tax purposes. The model focuses on … established. Greater weight on the realized value induces more aggressive auditing by the tax authority but could induce the … taxpayer to be either more or less aggressive. Putting all the weight on the realized values generates higher domestic tax …

by estimating and comparing the tax elasticities of two different types of intangibles - patents and trademarks. We … more eagerly for tax planning purposes than patents. …

This paper examines the tax treatment of intangibles in Canada and recent developments internationally. It suggests … render existing tax rules inadequate in defining Canada's tax base and/or competing for investment in research and … 2018 tax reform and changes in Japan, UK and China to implement BEPS recommendations) may point to some directions for …