The Resource Capital export and capital import neutrality in tax treaties

Capital export and capital import neutrality in tax treaties

Label
Capital export and capital import neutrality in tax treaties
Title
Capital export and capital import neutrality in tax treaties
Creator
Subject
Language
eng
Summary
This paper first examines the legal framework of capital export and capital import neutrality: WTO law, EU law, model conventions, and national tax law. It also deals with political strategies under influence of globalisation: reduction of harmful tax competition, tax harmonisation within the EU, and foreign direct investment into emerging and developing countries
Citation source
Bound in: Tax treaty policy and development. - Wien : Linde Verlag, 2005 ; p. 63-82
http://library.link/vocab/creatorName
Romstorfer, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • capital export neutrality
  • capital import neutrality
  • WTO
  • EU law
  • OECD Model
  • UN Model
  • globalization
  • harmful tax competition
  • harmonization of tax
  • foreign investment
Label
Capital export and capital import neutrality in tax treaties
Instantiates
Publication
Label
Capital export and capital import neutrality in tax treaties
Publication

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