Tax Burden on Foreign Direct Investments in the Asia-Pacific Region, India and Russia

Endres, Dieter and Fuest, Clemens (2010) Tax Burden on Foreign Direct Investments in the Asia-Pacific Region, India and Russia. Intertax, 38 (8/9). pp. 421-429.

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Abstract

This article describes the tax regimes for corporations in the Asia-Pacific, India and Russia and assesses the effective tax burden on the domestic and cross-border of German and US investors. The calculation of effective tax burdens is based on the renowned methodology of Devereux/Griffith. This approach allows condensing the most relevant provisions of tax regimes into a broadly accepted tax burden measure. The results help evaluate the attractiveness of the respective investment locations from a tax perspective and identify the most relevant tax drivers.

Item Type: Article
Keywords: FDI; corporation tax
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 28 May 2012 15:01
Last Modified: 23 Oct 2015 14:07
URI: http://eureka.sbs.ox.ac.uk/id/eprint/3434

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