Tax Incentives for Private Investment in Developing Countries (Paperback, Softcover reprint of the original 1st ed. 1979)

The purpose of this book is to provide within a single volume a comparative analysis of the tax laws of developed countries bearing upon direct private investment in developing countries, and a representative sample of developing country laws bearing upon the receipt of such investment. This study was initiated by the Tax Committee of the Business Section of the International Bar Association under the leadership of Jean-Claude Goldsmith of the Paris Bar. I undertook to act as the reporter, to browbeat colleagues in other countries to write national reports, and to provide the reporter's overview statement. This report includes studies of fourteen developed countries prepared by national reporters and summaries of five other developed country laws. Note worthy are the detailed examinations of the laws of the Federal Republic of Germany and of Japan, the two developed countries that have provided the most comprehensive system of incentives for private investment in developing countries. Also contained herein are reports from eight developing countries, including a thorough examination of the laws of Brazil. Attention is paid in the developed country reports not only to those tax provisions that act as in inducement to foreign investment but also to those that favor domestic investment and hence act as a disincentive to foreign investment. Relevant double taxation agreements are discussed, and other aspects such as exchange control and government grants are also mentioned."

General

Imprint:	Springer
Country of origin:	Netherlands
Release date:	October 2013
First published:	1979
Editors:	Robert Anthoine
Dimensions:	244 x 170 x 15mm (L x W x T)
Format:	Paperback
Pages:	272
Edition:	Softcover reprint of the original 1st ed. 1979
ISBN-13:	978-9401744713
Categories:	Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Books > Money & Finance > Public finance > Taxation Promotions
LSN:	9401744718
Barcode:	9789401744713

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