Jack M. Mintz's Books

The The Indirect Side of Direct Investment

Multinational Company Finance and Taxation

By: Jack M. Mintz,Alfons J. Weichenrieder

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The The Indirect Side of Direct Investment

Multinational Company Finance and Taxation

By: Jack M. Mintz,Alfons J. Weichenrieder

Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting." --

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203

Publisher

MIT Press

Published Date

ISBN 10

0262014491

ISBN 13

9780262014496

The Role of Allocation in a Globalized Corporate Income Tax

By: Mr.Jack M. Mintz

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The Role of Allocation in a Globalized Corporate Income Tax

By: Mr.Jack M. Mintz

The internationalization of business activity has created significant pressures on national corporate tax systems. Rather than abandon the corporate tax field, this paper predicts that governments will develop arrangements to further globalize the corporate income tax. The paper assesses the merits and limitations of allocation methods for attributing income to different jurisdictions according to formulas measuring business activity. Such methods are being used as part of transfer pricing regimes and are likely to be enhanced over time. Whatever international arrangements develop in the future, there is a role for new institutions to improve cooperative discussions among governments.

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International Monetary Fund

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ISBN 10

1451855575

ISBN 13

9781451855579

Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe

By: Jack M. Mintz,Thomas Tsiopoulos

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Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe

By: Jack M. Mintz,Thomas Tsiopoulos

This report is based on a detailed analysis of the impact that CEE corporate income tax regimes have on the profitability of foreign investment. It has two purposes. The first is to describe the analysis and compare the corporate income tax regimes in the five CEE countries with the regimes in other countries that might compete for the same capital. The second purpose is to discuss the benefits and costs of the various options that the five CEE countries may consider for development of their corporate income tax policies. Particular attention is paid to the effects of tax holidays, which are temporary tax relief that all five countries offer to foreign investors. Some other tax incentives are examined including the impact that inflation would have on them.

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World Bank Publications

Published Date

ISBN 10

0821323016

ISBN 13

9780821323014

The The Indirect Side of Direct Investment

Multinational Company Finance and Taxation

By: Jack M. Mintz,Alfons J. Weichenrieder

Write a review Read reviews Take a Quiz Solve Book Puzzle

The The Indirect Side of Direct Investment

Multinational Company Finance and Taxation

By: Jack M. Mintz,Alfons J. Weichenrieder

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

203

Publisher

MIT Press

Published Date

ISBN 10

0262014491

ISBN 13

9780262014496

Book's by Jack M. Mintz

The The Indirect Side of Direct Investment

The The Indirect Side of Direct Investment

The Role of Allocation in a Globalized Corporate Income Tax

The Role of Allocation in a Globalized Corporate Income Tax

Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe

Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe

The The Indirect Side of Direct Investment

The The Indirect Side of Direct Investment

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