Narrow search
Showing 1 - 10 of 4,658
Cover Image
Tax Policy and Reform for Foreign Direct Investment in Developing Countries
International Monetary Fund (IMF); International … - 1990
This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no...
Persistent link: https://www.econbiz.de/10005263965
Cover Image
Cross-border loss offset can fuel tax competition
Haufler, Andreas; Mardan, Mohammed - In: Journal of Economic Behavior & Organization 106 (2014) C, pp. 42-61
Following recent court rulings, cross-border loss compensation for multinational firms has become a major policy issue … in Europe. This paper analyzes the effects of introducing a coordinated cross-border tax relief in a setting where … coordinated cross-border loss compensation may intensify tax competition when, following current international practice, the …
Persistent link: https://www.econbiz.de/10010930945
Cover Image
The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation
Sunley, Emil - In: CESifo Forum 3 (2002) 1, pp. 36-37
Persistent link: https://www.econbiz.de/10005013164
Cover Image
Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
Weiner, Joann - In: CESifo Forum 3 (2002) 1, pp. 10-20
Persistent link: https://www.econbiz.de/10004998610
Cover Image
Tax Biases to Debt Finance; Assessing the Problem, Finding Solutions
Mooij, Ruud A. de - International Monetary Fund (IMF) - 2011
Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief and written in nontechnical language, and so are aimed at a broad audience...
Persistent link: https://www.econbiz.de/10011245898
Cover Image
Capital Structure and International Debt Shifting
Laeven, Luc; Huizinga, Harry; Nicodeme, Gaetan - International Monetary Fund (IMF) - 2007
This paper presents a model of a multinational firm's optimal debt policy that incorporates international taxation factors. The model yields the prediction that a multinational firm's indebtedness in a country depends on a weighted average of national tax rates and differences between national...
Persistent link: https://www.econbiz.de/10005825596
Cover Image
Moving to Territoriality? Implications for the United States and the Rest of the World
Mullins, Peter J. - International Monetary Fund (IMF) - 2006
This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would...
Persistent link: https://www.econbiz.de/10005826556
Cover Image
Cross-border loss offset can fuel tax competition
Haufler, Andreas; Mardan, Mohammed - Volkswirtschaftliche Fakultät, … - 2013
Following recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at … least in Europe. This paper analyzes the effects of introducing a coordinated cross-border tax relief in a setting where … cross-border loss compensation is likely to intensify tax competition when, following current international practice, the …
Persistent link: https://www.econbiz.de/10010603906
Cover Image
Cross-Border Loss Offset Can Fuel Tax Competition
Haufler, Andreas; Mardan, Mohammed - CESifo - 2013
Following recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at … least in Europe. This paper analyzes the effects of introducing a coordinated cross-border tax relief in a setting where … cross-border loss compensation is likely to intensify tax competition when, following current international practice, the …
Persistent link: https://www.econbiz.de/10010607008
Cover Image
Cross-border loss offset can fuel tax competition
fler, Andreas Hau; Mardan, Mohammed - Saïd Business School, Oxford University - 2013
Following recent court rulings, cross-border loss compensation for multinational firms has become a major policy issue … in Europe. This paper analyzes the effects of introducing a coordinated cross-border tax relief in a setting where … coordinated cross-border loss compensation may intensify tax competition when, following current international practice, the …
Persistent link: https://www.econbiz.de/10011149672