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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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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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Tax policy assessment in Slovenia : case of interest tax shield
Jovanović, Tatjana; Klun, Maja - In: Danube : law and economics review 8 (2017) 1, pp. 1-17
The tax policy assessment is an indispensable strategy within any modern country’s system of governance. There are several types of "impact assessments", with RIA as one of the most commonly used. This tool is used to measure and analyse the benefits, costs and effects of a new or existing...
Persistent link: https://www.econbiz.de/10011643979
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Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Spengel, Christoph; Wiegard, Wolfgang - In: CESifo DICE Report 02 (2004) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10011696478
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Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Spengel, Christoph; Wiegard, Wolfgang - In: CESifo DICE Report 2 (2004) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10004964373
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Tax effects on foreign direct investment in the United States : evidence from a cross-country comparison
Slemrod, Joel - In: Taxation in the global economy : [papers presented at a …, (pp. 79-117). 1990
Persistent link: https://www.econbiz.de/10001275621
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Taxation of foreign investment in Mexico : the North American perspective
Sánchez Ugarte, Fernando - In: The dynamics of North American trade and investment : …, (pp. 166-185). 1991
Persistent link: https://www.econbiz.de/10001280981
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International aspects of income taxation in Taiwan
Chen, Ting-An - In: Taxation and economic development among Pacific Asian …, (pp. 210-224). 1994
Persistent link: https://www.econbiz.de/10001287914
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Tax policy and the activities of multinational corporations
Hines, James R.; Frankel, Jeffrey A.; Slemrod, Joel - In: Fiscal policy : lessons from economic research, (pp. 401-445). 1997
Persistent link: https://www.econbiz.de/10001304576
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Recent developments in South African tax
Eskinazi, Ray; Wylie, Tracy - In: Bulletin for international fiscal documentation : … 52 (1998) 6, pp. 234-241
Persistent link: https://www.econbiz.de/10001397272