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.Full text not available from this repository.
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.
|Keywords:||FDI; corporation tax|
|Centre:||Oxford University Centre for Business Taxation|
|Date Deposited:||28 May 2012 15:01|
|Last Modified:||23 Oct 2015 14:07|
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