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This paper explores the nature, significance and policy implications of spillovers in international corporate taxation … international tax issues with its wide membership, including through technical assistance (TA), and on its previous analytical work …
Persistent link: https://www.econbiz.de/10014410572
This paper highlights key issues pertinent for the understanding of international effects of domestic tax policies and … of international tax harmonization. The analytical framework adopts the saving-investment balance approach to the … analysis of international economic interdependence focusing on income, consumption, and international borrowing. A simulation …
Persistent link: https://www.econbiz.de/10014396181
This paper demonstrates that instability associated with investment risk is critical in explaining the level of foreign direct investment for the Middle East and North Africa (MENA) countries, which generally have higher investment risk than developed countries. The empirical results support...
Persistent link: https://www.econbiz.de/10014401431
Capital flows to the nonindustrial countries share three striking characteristics. First, the bulk, of these flows was in the form of debt, not equity; second, the loans were mostly to, or guaranteed by, debtor governments; and third, these debts were largely bank loans, not bonds. This paper...
Persistent link: https://www.econbiz.de/10014396446
discussions of international tax issues. This note reviews key issues and initiatives in this area, and sets out a work plan that …
Persistent link: https://www.econbiz.de/10014410434
This paper summarizes the theory and empirical evidence on the determinants of foreign direct investment. These …
Persistent link: https://www.econbiz.de/10014396385
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