Clemens Fuest's Books

Capital Mobility and Tax Competition

By: Clemens Fuest,Bernd Huber,Jack Mintz

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Capital Mobility and Tax Competition

By: Clemens Fuest,Bernd Huber,Jack Mintz

Tax competition and coordination is one of the most pressing issues for tax authorities in modern economies, but it is a highly controversial subject. Some argue that tax competition is beneficial by forcing governments to impose efficient tax prices on residents for the provision of public services. Further, some argue that tax competition is also beneficial by limiting the power of governments to levy taxes. Others take a different view - in a world without coordinated tax policies, governments choose sub-optimal levels of public services financed by inefficient taxes that are either too high or too low by ignoring spillovers imposed on other jurisdictions. Capital Mobility and Tax Competition draws out the most important issues of uncoordinated tax policy at the international level for cross-border transactions. The discussion focuses on mobile tax bases, specifically in relation to investment and financial transactions. The main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment, and whether welfare gains can be achieved through international tax coordination. This survey derives some of the key results on the taxation of international investment in variants of one model of multinational investment. Finally, the authors emphasize the problem of tax competition and financial arbitrage, an issue which is somewhat neglected in the existing survey literature.

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Now Publishers Inc

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ISBN 10

1933019190

ISBN 13

9781933019192

Capital Mobility and Tax Competition

By: Clemens Fuest,Bernd Huber,Jack Mintz

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Capital Mobility and Tax Competition

By: Clemens Fuest,Bernd Huber,Jack Mintz

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Now Publishers Inc

Published Date

ISBN 10

1933019190

ISBN 13

9781933019192

Company Taxation in the Asia-Pacific Region, India, and Russia

By: Dieter Endres,Clemens Fuest,Christoph Spengel

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Company Taxation in the Asia-Pacific Region, India, and Russia

By: Dieter Endres,Clemens Fuest,Christoph Spengel

The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country derived from the Devereux/Griffith formulae – a methodology well known within the EU, but applied to this region for the first time.

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103

Publisher

Springer Science & Business Media

Published Date

ISBN 10

3642122175

ISBN 13

9783642122170

Company Taxation in the Asia-Pacific Region, India, and Russia

By: Dieter Endres,Clemens Fuest,Christoph Spengel

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Company Taxation in the Asia-Pacific Region, India, and Russia

By: Dieter Endres,Clemens Fuest,Christoph Spengel

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Springer

Published Date

ISBN 10

3642122167

ISBN 13

9783642122163

Book's by Clemens Fuest

Capital Mobility and Tax Competition

Capital Mobility and Tax Competition

Capital Mobility and Tax Competition

Capital Mobility and Tax Competition

Company Taxation in the Asia-Pacific Region, India, and Russia

Company Taxation in the Asia-Pacific Region, India, and Russia

Company Taxation in the Asia-Pacific Region, India, and Russia

Company Taxation in the Asia-Pacific Region, India, and Russia

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