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Foreign investments and the taxation of foreign enterprises and persons in Romania / / by Petru Buzescu
Foreign investments and the taxation of foreign enterprises and persons in Romania / / by Petru Buzescu
Autore Buzescu Petru
Pubbl/distr/stampa Washington, D.C. : , : Law Library, Library of Congress, , 1986
Descrizione fisica 1 online resource (29 pages)
Soggetto topico Business enterprises, Foreign - Taxation - Law and legislation - Romania
Noncitizens - Taxation - Law and legislation - Romania
Investments, Foreign - Taxation - Law and legislation - Romania
Investments, Foreign - Law and legislation - Romania
Aliens - Taxation - Law and legislation
Business enterprises, Foreign - Taxation - Law and legislation
Investments, Foreign - Law and legislation
Investments, Foreign - Taxation - Law and legislation
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910715903703321
Buzescu Petru  
Washington, D.C. : , : Law Library, Library of Congress, , 1986
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Foreign jurisdictions with varying tax rates for domestic versus overseas investment income
Foreign jurisdictions with varying tax rates for domestic versus overseas investment income
Autore Zeldin Wendy I.
Pubbl/distr/stampa Washington, D.C. : , : The Law Library of Congress, Global Legal Research Directorate, , 2008
Descrizione fisica 1 online resource (5 pages)
Soggetto topico Investments - Taxation - Law and legislation
Investments, Foreign - Taxation - Law and legislation
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910713968903321
Zeldin Wendy I.  
Washington, D.C. : , : The Law Library of Congress, Global Legal Research Directorate, , 2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / / edited by Arthur J. Cockfield
Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / / edited by Arthur J. Cockfield
Autore Cockfield Arthur J.
Pubbl/distr/stampa Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010
Descrizione fisica 1 online resource (355 p.)
Disciplina 343.04
Soggetto topico Investments, Foreign - Taxation - Law and legislation
International business enterprises - Taxation - Law and legislation
Double taxation
Law and globalization
Soggetto genere / forma Electronic books.
ISBN 1-4426-6002-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Frontmatter -- Contents -- Preface -- PART I: Designing Tax Rules for Foreign Direct Investment -- 1. Introduction: The Last Battleground of Globalization / Cockfield, Arthur J. -- 2. Taxing Foreign Direct Investment in a Non-cooperative Setting: Contributions by Alex Easson / Cockfield, Arthur J. -- 3. China's Tax Incentive Regime for Foreign Direct Investment: An Eassonian Analysis / Halkyard, Andrew / Linghui, Ren -- 4. Outbound Direct Investment and the Sourcing of Interest Expense for Deductibility Purposes / Edgar, Tim -- 5. Assessing the Foreign Direct Investment Response to Tax Reform and Tax Planning / Clark, W. Steven -- PART II: The Impact of Globalization -- 6. Improving Inter-nation Equity through Territorial Taxation and Tax Sparing / Li, Jinyan -- 7. Harmonizing Corporate Income Taxes in the United States and the European Union: Legislative, Judicial, Soft-Law, and Cooperative Approaches / McLure, Charles E. -- 8. Missing Women: Gender-Impact Analysis and International Taxation / Lahey, Kathleen -- 9. Globalization and the Hong Kong Revenue Regime / Cullen, Richard / Wong, Antonietta -- PART III: Tax Treaties -- 10. Canada's Evolving Tax Treaty Policy toward Low-Income Countries / Brooks, Kim -- 11. Tax Treaties and the Taxation of Non-residents' Capital Gains / Krever, Richard -- 12. Tax Treaty Templates / Thuronyi, Victor -- PART IV: Taxing Cross-border Services and Service Providers -- 13. Tax Discrimination and Trade in Services: Should the Non-discrimination Article in the OECD Model Treaty Provide the Missing Link between Tax and Trade Agreements? / Brown, Catherine -- 14. The New Services Permanent Establishment Rule in the Canada- United States Tax Treaty / Arnold, Brian J. -- 15. Consumption Taxation of Crossborder Trade in Services in an Age of Globalization -- Contributors -- Index
Record Nr. UNINA-9910457256403321
Cockfield Arthur J.  
Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / / edited by Arthur J. Cockfield
Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / / edited by Arthur J. Cockfield
Autore Cockfield Arthur J.
Pubbl/distr/stampa Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010
Descrizione fisica 1 online resource (355 p.)
Disciplina 343.04
Soggetto topico Investments, Foreign - Taxation - Law and legislation
International business enterprises - Taxation - Law and legislation
Double taxation
Law and globalization
ISBN 1-4426-6002-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Introduction : The last battleground of globalization / Arthur J. Cockfield -- Taxing foreign direct investment in a non-cooperative setting : contributions by Alex Easson / Arthur J. Cockfield -- China's tax incentive regime for foreign direct investment : an eassonian analysis / Andrew Halkyard and Ren Linghui -- Outbound direct investment and the sourcing of interest expense for deductibility purposes / Tim Edgar -- Assessing the foreign direct investment response to tax reform and tax planning / W. Steven Clark -- Improving inter-nation equity through territorial taxation and tax sparing / Jinyan Li -- Harmonizing corporate income taxes in the United States and the european union : legislative, judicial, soft-law, and cooperative approaches / Charles E. McLure, Jr -- Missing women : gender-impact analysis and international taxation / Kathleen Lahey -- Globalization and the Hong Kong revenue regime / Richard Cullen and Antonietta Wong -- Canada's evolving tax treaty policy toward low-income countries / Kim Brooks -- Tax treaties and the taxation of non-residents' capital gains / Richard Krever -- Tax treaty templates / Victor Thuronyi -- Tax discrimination and trade in services : should the non-discrimination article in the OECD model treaty provide the missing link between tax and trade agreements? / Catherine Brown -- The new services permanent establishment rule in the Canada-United States tax treaty / Brian J. Arnold -- Consumption taxation of cross-border trade in services in an age of globalization / Walter Hellerstein.
Record Nr. UNINA-9910781673503321
Cockfield Arthur J.  
Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / / edited by Arthur J. Cockfield
Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / / edited by Arthur J. Cockfield
Autore Cockfield Arthur J.
Pubbl/distr/stampa Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010
Descrizione fisica 1 online resource (355 p.)
Disciplina 343.04
Soggetto topico Investments, Foreign - Taxation - Law and legislation
International business enterprises - Taxation - Law and legislation
Double taxation
Law and globalization
ISBN 1-4426-6002-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Introduction : The last battleground of globalization / Arthur J. Cockfield -- Taxing foreign direct investment in a non-cooperative setting : contributions by Alex Easson / Arthur J. Cockfield -- China's tax incentive regime for foreign direct investment : an eassonian analysis / Andrew Halkyard and Ren Linghui -- Outbound direct investment and the sourcing of interest expense for deductibility purposes / Tim Edgar -- Assessing the foreign direct investment response to tax reform and tax planning / W. Steven Clark -- Improving inter-nation equity through territorial taxation and tax sparing / Jinyan Li -- Harmonizing corporate income taxes in the United States and the european union : legislative, judicial, soft-law, and cooperative approaches / Charles E. McLure, Jr -- Missing women : gender-impact analysis and international taxation / Kathleen Lahey -- Globalization and the Hong Kong revenue regime / Richard Cullen and Antonietta Wong -- Canada's evolving tax treaty policy toward low-income countries / Kim Brooks -- Tax treaties and the taxation of non-residents' capital gains / Richard Krever -- Tax treaty templates / Victor Thuronyi -- Tax discrimination and trade in services : should the non-discrimination article in the OECD model treaty provide the missing link between tax and trade agreements? / Catherine Brown -- The new services permanent establishment rule in the Canada-United States tax treaty / Brian J. Arnold -- Consumption taxation of cross-border trade in services in an age of globalization / Walter Hellerstein.
Record Nr. UNINA-9910820894103321
Cockfield Arthur J.  
Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Rethinking investment incentives : trends and policy options / / Ana Teresa Tavares-Lehmann [and three others], editors
Rethinking investment incentives : trends and policy options / / Ana Teresa Tavares-Lehmann [and three others], editors
Pubbl/distr/stampa New York : , : Columbia University Press, , 2016
Descrizione fisica 1 online resource (369 p.)
Disciplina 332.6
Soggetto topico Investments
Investments, Foreign - Government policy
Investments, Foreign - Taxation - Law and legislation
International business enterprises - Government policy
Soggetto genere / forma Electronic books.
ISBN 0-231-54164-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Frontmatter -- Contents -- Foreword -- 1. Introduction / Tavares-Lehmann, Ana Teresa / Sachs, Lisa / Johnson, Lise / Toledano, Perrine -- Part I. Investment Incentives: An Introduction -- 2. Types of Investment Incentives / Tavares-Lehmann, Ana Teresa -- 3. Definitions, Motivations, and Locational Determinants of Foreign Direct Investment / Lundan, Sarianna M. -- Part II. A Global Overview of Investment Incentives -- 4. The Use of Investment Incentives: The Cases of R&D-Related Incentives and International Investment Agreements / Bellak, Christian / Leibrecht, Markus -- 5. Incentives in the European Union / Gugler, Philippe -- 6. Incentives in the United States / Krakoff, Charles / Steele, Chris -- 7. Tax Incentives Around the World / James, Sebastian -- Part III. Designing Incentives Programs to Get Value for Money and Achieve Intended Goals -- 8. A Holistic Approach to Investment Incentives / Brennan, Louis / Ruane, Frances -- 9. Investment Incentives for Sustainable Development / Zhan, James / Karl, Joachim -- 10. Cost-Benefit Analysis of Investment Incentives / Harpel, Ellen -- Part IV. Reducing Incentives Competition: Regulatory Efforts to Limit "Races to the Bottom" -- 11. Regulation of Investment Incentives: National and Subnational Efforts to Regulate Competition for Investment Through the Use of Incentives / Thomas, Kenneth P. -- 12. Regulation of Investment Incentives: Instruments at an International/Supranational Level / Johnson, Lise -- 13. Conclusions: Outstanding Issues on the Design and Implementation of Incentives Policies / Johnson, Lise / Toledano, Perrine / Sachs, Lisa / Tavares-Lehmann, Ana Teresa -- Acknowledgments -- Contributors -- Index
Record Nr. UNINA-9910465322903321
New York : , : Columbia University Press, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Rethinking investment incentives : trends and policy options / / Ana Teresa Tavares-Lehmann [and three others], editors
Rethinking investment incentives : trends and policy options / / Ana Teresa Tavares-Lehmann [and three others], editors
Pubbl/distr/stampa New York : , : Columbia University Press, , 2016
Descrizione fisica 1 online resource (369 p.)
Disciplina 332.6
Soggetto topico Investments
Investments, Foreign - Government policy
Investments, Foreign - Taxation - Law and legislation
International business enterprises - Government policy
ISBN 0-231-54164-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Frontmatter -- Contents -- Foreword -- 1. Introduction / Tavares-Lehmann, Ana Teresa / Sachs, Lisa / Johnson, Lise / Toledano, Perrine -- Part I. Investment Incentives: An Introduction -- 2. Types of Investment Incentives / Tavares-Lehmann, Ana Teresa -- 3. Definitions, Motivations, and Locational Determinants of Foreign Direct Investment / Lundan, Sarianna M. -- Part II. A Global Overview of Investment Incentives -- 4. The Use of Investment Incentives: The Cases of R&D-Related Incentives and International Investment Agreements / Bellak, Christian / Leibrecht, Markus -- 5. Incentives in the European Union / Gugler, Philippe -- 6. Incentives in the United States / Krakoff, Charles / Steele, Chris -- 7. Tax Incentives Around the World / James, Sebastian -- Part III. Designing Incentives Programs to Get Value for Money and Achieve Intended Goals -- 8. A Holistic Approach to Investment Incentives / Brennan, Louis / Ruane, Frances -- 9. Investment Incentives for Sustainable Development / Zhan, James / Karl, Joachim -- 10. Cost-Benefit Analysis of Investment Incentives / Harpel, Ellen -- Part IV. Reducing Incentives Competition: Regulatory Efforts to Limit "Races to the Bottom" -- 11. Regulation of Investment Incentives: National and Subnational Efforts to Regulate Competition for Investment Through the Use of Incentives / Thomas, Kenneth P. -- 12. Regulation of Investment Incentives: Instruments at an International/Supranational Level / Johnson, Lise -- 13. Conclusions: Outstanding Issues on the Design and Implementation of Incentives Policies / Johnson, Lise / Toledano, Perrine / Sachs, Lisa / Tavares-Lehmann, Ana Teresa -- Acknowledgments -- Contributors -- Index
Record Nr. UNINA-9910798588103321
New York : , : Columbia University Press, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Rethinking investment incentives : trends and policy options / / Ana Teresa Tavares-Lehmann [and three others], editors
Rethinking investment incentives : trends and policy options / / Ana Teresa Tavares-Lehmann [and three others], editors
Pubbl/distr/stampa New York : , : Columbia University Press, , 2016
Descrizione fisica 1 online resource (369 p.)
Disciplina 332.6
Soggetto topico Investments
Investments, Foreign - Government policy
Investments, Foreign - Taxation - Law and legislation
International business enterprises - Government policy
ISBN 0-231-54164-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Frontmatter -- Contents -- Foreword -- 1. Introduction / Tavares-Lehmann, Ana Teresa / Sachs, Lisa / Johnson, Lise / Toledano, Perrine -- Part I. Investment Incentives: An Introduction -- 2. Types of Investment Incentives / Tavares-Lehmann, Ana Teresa -- 3. Definitions, Motivations, and Locational Determinants of Foreign Direct Investment / Lundan, Sarianna M. -- Part II. A Global Overview of Investment Incentives -- 4. The Use of Investment Incentives: The Cases of R&D-Related Incentives and International Investment Agreements / Bellak, Christian / Leibrecht, Markus -- 5. Incentives in the European Union / Gugler, Philippe -- 6. Incentives in the United States / Krakoff, Charles / Steele, Chris -- 7. Tax Incentives Around the World / James, Sebastian -- Part III. Designing Incentives Programs to Get Value for Money and Achieve Intended Goals -- 8. A Holistic Approach to Investment Incentives / Brennan, Louis / Ruane, Frances -- 9. Investment Incentives for Sustainable Development / Zhan, James / Karl, Joachim -- 10. Cost-Benefit Analysis of Investment Incentives / Harpel, Ellen -- Part IV. Reducing Incentives Competition: Regulatory Efforts to Limit "Races to the Bottom" -- 11. Regulation of Investment Incentives: National and Subnational Efforts to Regulate Competition for Investment Through the Use of Incentives / Thomas, Kenneth P. -- 12. Regulation of Investment Incentives: Instruments at an International/Supranational Level / Johnson, Lise -- 13. Conclusions: Outstanding Issues on the Design and Implementation of Incentives Policies / Johnson, Lise / Toledano, Perrine / Sachs, Lisa / Tavares-Lehmann, Ana Teresa -- Acknowledgments -- Contributors -- Index
Record Nr. UNINA-9910808881703321
New York : , : Columbia University Press, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The taxation of foreign investments in selected countries
The taxation of foreign investments in selected countries
Pubbl/distr/stampa [Washington, D.C.] : , : The Law Library of Congress, Global Legal Research Directorate, , 1991
Descrizione fisica 1 online resource (49 pages)
Soggetto topico Investments, Foreign - Taxation - Law and legislation
Tax incentives - Law and legislation
Double taxation
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto France / M. Tahar Ahmedouamar -- Germany / Edith Palmer -- Japan / Sung Yoon Cho -- South Korea / Sung Yoon Cho and Wendy Zeldin -- Singapore / Mya Saw Shin -- Taiwan / Constance A. Johnson -- United Kingdom / Kersi B. Shroff.
Record Nr. UNINA-9910713981503321
[Washington, D.C.] : , : The Law Library of Congress, Global Legal Research Directorate, , 1991
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui