exchange of views on considerations that are balanced by tax policy makers in the design of rules governing the taxation of … inbound and outbound FDI, including increasing pressure to provide “internationally competitive” tax treatment. Third, the … publication presents findings from a new framework developed for the project to analyse the implications of tax-planning by …

corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home … countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty … payments, and research and development. National governments that tax the profits of international firms face important …

Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam …, the tax burden is considered a powerful tool that Vietnam has used to create a competitive advantage compared to other … descriptive statistical method and empirical method, the authors found that the tax burden for foreign-invested sector was one of …