surprisingly, personal income tax rates turn out relatively less important than profit tax rates for bilateral FDI stocks. The … employee-borne part of labor taxes determines bilateral FDI significantly different from zero: both a higher employee-borne tax …This paper analyzes the implications of effective taxation of labor for profits and, hence, the location decision of a …

Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam …, the tax burden is considered a powerful tool that Vietnam has used to create a competitive advantage compared to other … countries in the area to attract FDI flows. In addition to above factor, there are still a number of other factors also …

This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to … tax-avoidance practices, and discusses their remedies. …

investment (Foreign Direct Investment-FDI) destination. A large number of multinationals have established operations in India to … utilise the services of available skilled manpower. Indian tax administration was always perceived to be difficult. The … economic liberalisation had created challenges in integrating Indian tax system with the world economy during the adjustment …

This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to … hypothetical bilateral FDI positions in the absence of tax rate differences. In a second step, tax revenue effects are estimated by … assuming a conventional rate of return on investment. For most OECD countries, the effects of tax rate differentials on FDI …

Much of the foreign direct investment worldwide is affected by one of more than 3000 bilateral tax treaties. There is … an agreement that dividend and interest payments respond to these tax treaties' provisions, but evidence is scarce as to … elasticities of dividend and interest income with respect to withholding tax rates, and the associated revenue foregone, exploiting …

Tax treaties between countries influence how much tax revenues governments receive from multinational enterprises …. These treaties often reduce the withholding tax rates on outgoing dividend and interest payments. We provide illustrative … tax treaties. We estimate that the highest potential tax revenue losses are within hundreds of millions USD and around 0 …