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Foreign Administrative Law and International Taxation : a Case Study of Tax Treaty Implementation in China
Cui, Wei - 2021
emanate from tax treaty implementation in China. In these cases, U.S. (and other foreign) investors face certain rules that …. The question arises as to whether U.S. taxpayers should contest such rules in China. Equally, the IRS faces the question …
Persistent link: https://www.econbiz.de/10013236614
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Permanent establishment as a foreign direct investment in Poland : identification of tax barriers in the context of new tax development
Jamrozy, Marcin; Janiszewska, Magdalena - In: International journal of management and economics 57 (2021) 2, pp. 177-193
The paper aims to identify the significant tax barriers to foreign direct investment (FDI) in Poland, in particular in the form of a permanent establishment (PE), in the context of new developments in international tax law. Due to the recommendations of the Base Erosion and Profit Shifting...
Persistent link: https://www.econbiz.de/10012606701
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The Impact of the International Tax System of the Home Country on the Location Decision of a Foreign Permanent Establishment : The Case of Germany
Laschewski, Katrin; Laschewski, Christian - 2023
This article examines the impact of the international tax system on the location decision of a foreign permanent establishment (PE) including cross-border loss relief and activity clauses. Germany, e.g., operates a hybrid system of international taxation, under which foreign income from PEs...
Persistent link: https://www.econbiz.de/10014263780
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International Tax Competition : The Last Battleground of Globalization
Cockfield, Arthur J. - 2011
Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. While trade and investment have become international, however, taxation has remained national, preserving and strengthening one of the few remaining barriers to...
Persistent link: https://www.econbiz.de/10014177429
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The Impact of Trade and Investment Treaties on Fiscal Resources and Taxation in Developing Countries
Rolland, Sonia E. - 2021
Developing countries need fiscal revenue to build their infrastructure, achieve energy security and environmental sustainability, and provide social services necessary for human development. While trade and investment treaties have typically been assumed to be tax revenue-neutral, economic...
Persistent link: https://www.econbiz.de/10013322806
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Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South
Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...
Persistent link: https://www.econbiz.de/10013337674
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Hong Kong: approaching 1987
Harris, Ian W. - In: International tax developments : how they affect inward …, (pp. 336-345). 1991
Persistent link: https://www.econbiz.de/10001285324
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Dividing the Spoils of Foreign Investment : China's Shifting Tax Treaty Policy
Jin, Li - 2017
China attracted considerable foreign investment following the opening of its economy in 1979. With the switch to a … quasi-market economy, China became reliant on taxes to fund government, opening the door to potential double taxation of … profits from foreign investment, first in China and second in the investors' home countries. The issue was resolved in a …
Persistent link: https://www.econbiz.de/10012943631
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Examining Policy Options for the Taxation of Outbound Direct Investment
Cockfield, Arthur J. - 2009
The Department of Finance (Canada) appointed an Advisory Panel on Canada’s System of International Taxation (the ‘Advisory Panel’) to review and recommend changes to Canada’s international tax regime. This report provides background research to assist the Advisory Panel with its...
Persistent link: https://www.econbiz.de/10014204803
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The Impact of Chinese Trade and Investment in Africa on the African Tax Base – More Costs Than Benefits?
Titus, Afton - 2021
This paper examines the investments made by China in key African countries and analyses the effects of such investment … measures are. The risks identified in this study will be evaluated against the actual or potential benefits arising from China … doing, benefit fully and responsibly from China’s interest in Africa …
Persistent link: https://www.econbiz.de/10013242837