The Resource "Tax sparing" and direct investment in developing countries

"Tax sparing" and direct investment in developing countries

Label
"Tax sparing" and direct investment in developing countries
Title
"Tax sparing" and direct investment in developing countries
Creator
Subject
Summary
This paper analyses the effect of "tax sparing" on the location and performance of foreign direct investment. "Tax sparing" is the practice of adjusting home country taxation of foreign investment income to permit investors to receive the full benefits of host country tax reductions. Includes examples and comparisons of Japanese, United Kingdom and American investment patterns
http://library.link/vocab/creatorName
Hines, J.R. (Jr.)
Language note
English
Series statement
NBER Working Paper series
Series volume
no. 6728
http://library.link/vocab/subjectName
  • foreign tax credit
  • foreign investment
  • tax sparing credit
Label
"Tax sparing" and direct investment in developing countries
Publication
Extent
47 p.

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