Relevant bibliographies by topics / Foreign Taxation Developing countries

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Academic literature on the topic 'Foreign Taxation Developing countries'

Author: Grafiati
Published: 4 June 2021
Last updated: 19 February 2022

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Journal articles on the topic "Foreign Taxation Developing countries"

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Flфystad, Gunnar. "On Tariffs and Optimal Taxation Policy in Developing Countries." Pakistan Development Review 24, no. 3-4 (December 1, 1985): 443–52. http://dx.doi.org/10.30541/v24i3-4pp.443-452.

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Taxes on the foreign-trade sector are substantial sources of government revenue in almost all developing countries. Thus in a number of countries - including Pakistan, Indonesia, Burma, Ceylon, Malaysia, Thailand, Nigeria, Ghana and Colombia - such taxes account for more than 40 'percent of the government revenue. The main type of trade tax has been tariffs, but in addition there have been export taxes and profits from export marketing boards, the latter being really forms of export taxes
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Neumayer, Eric. "Do double taxation treaties increase foreign direct investment to developing countries?" Journal of Development Studies 43, no. 8 (November 2007): 1501–19. http://dx.doi.org/10.1080/00220380701611535.

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Polezharova, L. V., and A. B. Berberov. "International Capital Flow Taxation within the Context of Companies’ Investment Strategies Factors: Developing Countries’ Experience." Economics, taxes & law 12, no. 4 (September 6, 2019): 132–42. http://dx.doi.org/10.26794/1999-849x-2019-12-4-132-142.

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The subject of the research is taxation tools for regulation international capital flows of MNCs and instruments of taxation base dilution counteraction used by some countries. The purpose of the work is regularity revelation of combination the mentioned above tools in developing countries that are potentially locomotives of the world economic development — Brazil, China, India, Mexico, Russia. It is determined that present-day international taxation in these jurisdictions is based on the same instruments as in the developed countries, but it has its own specificity corresponding with the national tax system, as well as the instruments combination which is conditioned by the particular features of socio-economic, political and legal mode of the state. All the countries under study experience significant withdrawal of capital and consequently keenly need domestic and foreign investments. At the same time they lack tax yield, which makes them build similarly less attractive in international sphere tax treatment than the developed economies and keep for themselves predominant share of foreign MNCs’ profits under the terms of international agreements. The ways to struggle tax revenue leakage differ in details both within these countries and with the similar mechanisms in developed economies. The authors stress the importance of forming tax treatment of international capital flow to stimulate keeping capitals within the country. To achieve this, the countries should define more exactly the existing mechanism of international capital flow investment taxation and the combination of regulation tools used.
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Flфystad, Gunnar. "Free Trade versus Protection : Static and Dynamic Aspects." Pakistan Development Review 24, no. 1 (March 1, 1985): 39–50. http://dx.doi.org/10.30541/v24i1pp.39-50.

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This paper analyses whether the developing countries are pursuing an optimal foreign trade policy, given the theoretical and empirical evidence we have. The paper concludes that constraints in imposing other taxes than tariffs in many developing countries may justify having tariffs as part of an optimal taxation policy.
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Steenkamp, Lee-Ann. "The Permanent Establishment Concept In Double Tax Agreements Between Developed And Developing Countries: Canada/South Africa As A Case In Point." International Business & Economics Research Journal (IBER) 13, no. 3 (April 28, 2014): 539. http://dx.doi.org/10.19030/iber.v13i3.8591.

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In this era of globalisation, developing countries have resorted to double tax agreements in order to attract foreign direct investment. The extent to which a countrys tax treaty policy favours developing countries or not depends upon the extent to which the country is prepared to adopt provisions from the UN model tax convention as opposed to the OECD model. Developing countries in particular should carefully consider the design of their tax treaties so as to effectively combat tax avoidance, without sacrificing foreign direct investment. To this end, the Canada/South Africa tax treaty is compared and contrasted with these two models. The concept of permanent establishment is reviewed in this context. It was found that the Canada/South Africa tax treaty is overwhelmingly based on the OECD model. This could indicate that South Africa has a deliberate tax treaty policy of ceding taxing rights to other countries. Thus, developing countries are seemingly unable or unwilling to make use of the UN model so as to retain greater source taxation. A number of recommendations are made to broaden the scope for the source taxation of business income in the developing country.
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Abuselidze, George. "Optimality of Tax Policy on the Basis of Comparative Analysis of Income Taxation." European Journal of Sustainable Development 9, no. 1 (February 1, 2020): 272. http://dx.doi.org/10.14207/ejsd.2020.v9n1p272.

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This paper is to determine the optimality of taxation based on a comparative analysis of income taxation in developed and developing countries. In our opinion, the main idea of income tax should be the optimal distribution of tax literacy on the basis of a direct definition of income of taxpayers or progressive taxation. The theoretical and methodological basis of the research is the main provisions of the market economy, classical and modern tax theories, legislative and regulatory acts of foreign countries. The main part of the empirical material is from 2002 to 2017. In the process of analysis of the actual material, together with the general scientific method of research, is used: Comparative and systemic analysis, analogy, statistical data monitoring and other methods. The comparative and systemic analysis will give us an opportunity to reveal and evaluate the ways of perfection. Analogy and comparative analysis is based on variables and features, such as the of income taxes structure, withdrawal rules, rates, tax base. Statistic concept tries to explain the named phenomena by the way of fundamental analyzing of the statistic data received resulted multiple statistic observation. Previous analyses of tax rates tend to support the hypothesis that Developed countries emphasize the importance of fairness, while developing countries are mainly focused on mobilizing budget revenues and lesser consideration of fair taxation principles, since the tax system performs a fiscal function more effectively than developing countries. Keywords: Tax policy, income tax, tax burden, budget, well-being
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Makhalina, Oksana M., and Victor N. Makhalin. "TRANSFORMATION OF THE DIGITAL ECONOMY INTO THE NATIONAL TAX SYSTEMS OF FOREIGN COUNTRIES." RSUH/RGGU Bulletin. Series Economics. Management. Law, no. 3 (2020): 38–51. http://dx.doi.org/10.28995/2073-6304-2020-3-38-51.

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The relevance of this article is due to the practical purpose of studying the foreign experience of taxation with a view to further use in the process of improving the Russian mechanism of the tax system. Existing differences in tax legislation in many countries allow international corporations to use a variety of ways to avoid paying enough taxes. The organization for economic cooperation and development (OECD) has been fighting such corporate tax crimes for several years, but has not always offered solutions that address the potential negative consequences for developing countries. To this end, the BEPS plan was developed in 2013 and finally adopted in 2015. It is a list of OECD measures to counteract the erosion of the tax base and the removal of multinational companies from taxation. The article considers international projects based on global monitoring the tax services of various States and current trends in the development and improvement of the tax administrating in accordance with the requirements of the BEPS plan and the digital economy. Those measures are presented in the article as a system for adapting the tax service to new ways of doing business based on the developing digital economy. At the same time, two issues of tax adaptation are solved. First, how to determine the tax presence in a given tax jurisdiction. Second, what is the role of the data and users and their dependence on intangible assets that characterize new digital business models, how and where the final product or service is created. In conclusion, the authors formulate recommendations for the organization of effective and efficient taxation of participants in the production process in the digital economy: it is necessary to secure taxpayers against unnecessary costs associated with tax administrating; the introduction of a fair approach to economic entities over a proportional tax burden; promote legal and regulatory certainty; comply with the principles of free competition in the absence of whatsoever protectionist measures on the part of the state; mitigate the impact on countries with weak economies.
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Anatolievich Smirnov, Dmitry, Konstantin Aleksandrovich Strus, and Anna Artemovna Avanesova. "Features of the Taxation in the Territories with the Special Mode of Business and Investing Activities: Comparative Analysis of the Russian and Foreign Best Practices." International Journal of Engineering & Technology 7, no. 3.14 (July 25, 2018): 412. http://dx.doi.org/10.14419/ijet.v7i3.14.17035.

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Preferential taxation regimes are recognized in the modern developed states as the most effective way of stimulation of entrepreneurial and investment activity. We examined the Russian mechanism of establishment of the preferential taxation regimes that have been developed for entrepreneurial and other investment activities and their infrastructure designed to provide mechanisms of operations. Our comparative analyses of the best practices in preferential taxation regimes across developing countries inform readers about advantages and risks of the investment activities and organization of business in certain territories of modern Russia. Critical appraisal of theories and practices in the formation of specific preferential taxation regimes would assist readers in the implementation of entrepreneurial and investment activity in modern Russia, revealing features of optimal regimes for specific businesses with possible mitigation or prevention of financial risks for investors. Critical comparative analysis of the best foreign practices in China, Singapore, and United Arab Emirates in the organization of foreign businesses sheds light on the most effective forms of such investment activities.Incompleteness and fragmentariness of the Russian legislation supporting preferential taxation regimes prevent successful implementation of foreign entrepreneurial and investment activities.The Russian legislation must be revised to ensure an attractive environment for foreign investments. Successful business and innovative activities would be possible only by the realization of the following legally significant steps: 1) adoption of the basic legislation 2) statewide programs supporting the development of free economic zones of advanced economic development.
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Alekseev, A. S. "Opportunities for tax planning for digital companies: international experience." Russian Journal of Industrial Economics 14, no. 2 (June 30, 2021): 214–22. http://dx.doi.org/10.17073/2072-1633-2021-2-214-222.

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The article deals with comparing taxation conditions of a range of countries which can be applied for IT companies as the subjects of digital economy. The author examines the peculiar features of tax privileges, tax planning tools and optimization for running digital companies in such countries as Estonia, Hong Kong, Great Britain, Malta and Ireland. These countries are included in a number of international ratings and are highly estimated by foreign experts as regards the level of convenience of doing IT business. The author especially focuses on the financial calculations of possible ways for tax optimization and the key features of implementation of the extremely popular in European countries IP-Box regimes. In conclusion the author concentrates on the patterns and trends within the tax jurisdictions under consideration including the one regarding the existing treaties on avoiding double taxation. He points out that it is possible to use the international experience in order to create competitive taxation of digital companies in Russia as part of developing addenda to the package of measures (effective 01.01.2021) which is also called “tax maneuver”. In particular, it is suggested that income tax rate for IT businesses in Russia should be altered taking into consideration the foreign countries’ indexes. Moreover, the author presents his ideas on the components of possible use of such measures as “digital residency” as part of the second package of “tax maneuver” measures. The author makes a conclusion on the importance of implementing non-taxation measures for maintaining rapid development of IT-industry in Russia and enumerates the most essential directions and problems of the IT-society and the possible ways of their realization.
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Baratashvili, Nazi, and Zaza Pharsenadze. "Importance of double taxation to increase export potential of Georgia." Economics, ecology, socium 2, no. 4 (December 31, 2018): 41–52. http://dx.doi.org/10.31520/2616-7107/2018.2.4-5.

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Introduction. According for future economic development of country and creation strong stable political framework is essential to improve international existing mechanism of avoiding double taxation. Double taxation avoidance system is an essential component of good business environment and is a key factor of stimulating investments. Agreements of Double taxation provide legal framework of releasing from double taxation. In spite of that, such exemption is foreseen by the internal law of different countries, international double taxation agreements provides contingency approach. Aim and tasks. The aim of the article is to study the directions of avoiding double taxation, which contributes to the deepening of economic cooperation between countries and attracting investment. The task is to study and show the positive and negative sides of double tax treaties. Results. One of the main factor of countries economic development is to promote export. For that every country is interested in incensement of export share per capital in foreign trade. In the article is analysed trends of development of international double taxation principles and forms. Research shows and confirms that an effective legal mechanism in Georgia is still in the process of formation in this field. Trade liberalization contributes to the creation of such flexible mechanisms, which allow developing countries receive maximal benefits from the process of world economic development. Also, Georgia received economic benefits from agreement of Avoidance of Double Taxation, which was signed all parties. Conclusions. We have to mention that for Georgia is great challenge to increase export share per capital in European Union countries. Georgian has real ability to increase export potential in EU countries. The result of this is deep and comprehensive Free Trade Agreement (DCFTA) with the European Union and agreement of Avoidance of Double Taxation and the Prevention of Fiscal evasion (DTAA) with respect to taxes on income. It promotes to build further new trade economic cooperation between countries by safeguarding the interests of involved countries according the agreement.
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Dissertations / Theses on the topic "Foreign Taxation Developing countries"

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Ong'wamuhana, Kibuta. "The taxation of income from foreign investments : a case study of some developing countries." Title page, contents and abstract only, 1989. http://web4.library.adelaide.edu.au/theses/09LM/09lmo58.pdf.

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Andersson, Thomas. "Foreign direct investment in competing host countries : a study of taxation and nationalization." Doctoral thesis, Stockholm : Economic Research Institute, Stockholm School of Economics [Ekonomiska forskningsinstitutet vid Handelshögsk.] (EFI), 1989. http://www.hhs.se/efi/summary/278.htm.

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Lappas-Grigoraki, Daphni. "Tax Non-Compliance In Developing Countries: Examining The Effect On Foreign Direct Investment, Infrastructure And Transfer Pricing." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/925.

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This paper will discuss the obstacles governments of developing countries face in regulating related party transactions in this rapidly globalizing world. The first section of this paper will focus on foreign direct investment, its benefits, and the tax incentives instituted by developing countries to attract the capital of multinational corporations. Next, this paper will examine the major obstacles to growth a developing country must combat: shadow economies and corruption. These two enemies of growth hurt a developing country’s ability to attract foreign direct investment, to develop its rule of law and tax administration, and to efficiently allocate its resources with the goal of developing a stable economy. Finally, I will explain the difficulties developing countries must overcome to regulate firm transfer pricing under the current global standard.
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Braun, Julia, and Martin Zagler. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements." WU Vienna University of Economics and Business, 2017. http://epub.wu.ac.at/5459/1/wp242.pdf.

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Out of a total of 2,976 double tax agreements (DTAs), some 60% are signed between a developing and a developed economy. As DTAs shift taxing rights from capital importing to capital exporting countries, the prior would incur a loss. We demonstrate in a theoretical model that in a deal one country does not trump the other, but that the deal must be mutually beneficial. In the case of an asymmetric DTA, this requires compensation from the capital exporting country to the capital importing country. We provide empirical evidence that such compensation is indeed paid, for instance in the form of bilateral official development assistance, which increases on average by six million US$ in the year of the signature of a DTA.
Series: Department of Economics Working Paper Series
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Jantjies, Dumisani Joseph. "Can a multilateral agreement on investment reduce double tax treaty abuse in developing countries?" University of the Western Cape, 2017. http://hdl.handle.net/11394/5680.

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Magister Philosophiae - MPhil
Over the years, the world economy has experienced growth in foreign direct investments (FDI), with the role of developing countries becoming more evident as both recipients and investors alike. The proliferation of international investment has also led to more bilateral investment treaties (BITs) with their complex and often duplicated rules. The increase in BITs of this complex nature has thus resuscitated a less publicly debated course, although recently discussed within the United Nations Conference for Trade and Development (UNCTAD), is there need for multilateral agreement on investment (MAI), hosted within the multilateral institution(s)? Since the late 1990s, the discussion as to whether international investments require the MAI has been characterised by diverging interests of developed and developing countries, with neither willing to concede. Even in the immediate post-War II period, this standoff between developed and developing countries has dominated a discourse on whether there is a need for an international agreement on international investment. Yet developing countries, or African countries classified as least developing, continue to be left out of MAI discussions. For example, the Organisation for Economic Cooperation and Development (OECD) 1990's proposed plurilateral agreement excluded African countries.
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Alhijazi, Yahya Z. D. "Developing countries and foreign direct investment." Thesis, McGill University, 1999. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=21670.

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Along with international trade, foreign direct investment (FDI) has been the engine driving the current economic globalization of the world economy. The growth rate of FDI, which exceeded that of international trade and world output throughout the 1990s, raises important questions regarding the value of FDI to developing countries as host countries to FDI and the role it can play in their development.
In an attempt to answer these questions, this thesis tackles the main issues underlining FDI and developing countries. After analysing the pros and cons of FDI for developing countries and other interested parties, this thesis scrutinizes the regulation of FDI as a means to balance the interests of the concerned parties, giving an assessment of the balance of interests in some existing and potential FDI regulations. Furthermore, this thesis highlights the case against the deregulation of FDI and its consequences for developing countries. It concludes by formulating regulatory FDI guidelines for developing.
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Al-hijazi, Yahya Z. D. "Developing countries and foreign direct investment." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape9/PQDD_0025/MQ50916.pdf.

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Thurneysen, Bastian. "Taxation of Offshore Indirect Transfers (OIT) in developing countries." Master's thesis, Faculty of Law, 2020. http://hdl.handle.net/11427/32373.

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In a world of globalized capital, individuals, companies, individuals, and nations, often benefit from investment opportunities in which capital is free to flow across borders and jurisdictions with limited restrictions. Foreign direct investment in developing nations is certainly one of the perceived benefits of this milieu in which capital is liberalized, as it often provides critical funds for resource extraction, industrial growth or increased agricultural output, and, supposedly, an overall influx of positive development potential (Rixen, 2015: 325). Indeed, many developing nations work very hard to attract foreign investment capital, including through tax incentives, which can create opportunities for utilizing natural resources, employment, and infrastructure development. Overall, international investment is often portrayed as win-win scenario, with some, but few drawbacks. However, this does not mean that the international flow of capital is not without its complications. Not all pertinent actors involved in the global chains of investment, industry, and development, feel as though the international system is a level playing field for all parties. This is particularly true when it comes to the notion of taxation, which is on one hand largely a domestic issue, meaning that taxation policy is ultimately in the jurisdiction of national governments. Yet with that said, the international arena in the early part of the second millennium is a world of international business in which capital investment flows readily across and between jurisdictions, heightening the need for more robust, creative, and far-reaching policy and legislation that allows nations to capture the taxable income generated from their domestic resources in foreign destinations, because of the high degree of foreign ownership through globalized capital (Toledano, Bush, & Mandelbaum, 2017: 13). Depending on the country in question, this can be a daunting task. The reality of the international arena is one of countries that are divided across a spectrum of wealth, from a small number of very wealthy and powerful nations, (from which stem most of the powerful corporations and other investment engines), to those who struggle to meet the basic needs of their people, and to maintain stable governance. It is those nations at the lower end of the scale that are generally recognized as being the most vulnerable to powerful international forces. The economic drivers in such nations are often found in raw resources, whether in labour, mineral deposits, or agriculture, most of which rely on some degree of foreign investment both in capital and technological capacity in order to harness and extract their value (Kosters, 2004: 7). In turn, the taxes that are generated from such activity not only play a substantial role in filling the coffers of these governments, but are one of the few potential resources for meaningful earnings for the state, in countries where they are most needed, primarily for very basic needs of infrastructure and daily governance (Marais, 2018: 611). Increasingly over the past decades, it has been recognized that there is a great deal more that powerful countries and institutions can and perhaps should do in order to help the less powerful harness their wealth, from taxation and other sources (Kosters, 2004: 7). As of more recent years, various institutions have entered the fray in regard to development and related issues like taxation at the international level, operating via collective agreements. These include groups such as the Organization for Economic Cooperation and Development (OECD), International Monetary Fund (IMF), and World Bank. While several international bodies, the OECD included, provide some guidance and direction for taxation, these agreements are voluntary, and do not supersede the power or responsibility of national governments to monitor the usage, flow, and taxation of national resources. Further, there is a notable critique on the somewhat conflictual nature of these institutions, in that they get their power from the same powerful nations whose business elites have been benefiting from lopsided power dynamics on the international level all along, and in many ways, despite the good intentions of some initiatives on their part, on the whole, they continue to do so, meaning that developmental needs and the ethics of equity and fairness still must fight to be recognized against a backdrop of profiteers who are in many ways loathe to surrender their advantages, whether they are deemed to be fair or not (Marais, 2018: 612). In briefly considering the taxation landscape in regard to OITs, at present there exists a variety of approaches. On one hand there are some guidelines presented by some intergovernmental organizations, for example, the OECD, which suggests taxation of OITs in some limited cases. However, this serves as a guideline for member countries and not a regulation. It should be further noted that, regardless of policy source and orientation, any application of taxation to OITs can only occur when a nation has a suitable domestic taxation policy in place, as such taxes are ultimately under the authority of national governments where the resource resides. This has led some researchers to comment on the distinction between developed and developing nations when it comes to the value and importance of taxing OITs, whereby it may be very much in the interest of developing countries to harness the tax on this activity, and much less important for developed nations (Lau, 2015:43) . This is owing largely to the fact that such holdings and transfers by multinationals are far more common in developing nations, and to the fact that the taxes on such. This may provide a meaningful backdrop for understanding the variance in approach to OITs from nation to nation, as well as create a focal point for understanding how developing nations in particular can use taxation as one of the tools needed to harness the power of its own resources in order to better foster development.
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Ghosh, Dastidar Amrita. "Foreign Direct Investment, Foreign Aid, and Socioeconomic Infrastructure in Developing Countries." DigitalCommons@USU, 2013. https://digitalcommons.usu.edu/etd/1976.

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During the 1970s and 1980s, developing countries, skeptical of foreign investment, imposed several barriers on entry of foreign capital. However, the late 1980s and 1990s marked the onset of globalization, which integrated the whole world into a single global economy. The once-conservative developing nations, realizing the multifarious benefits of foreign direct investment (FDI), began encouraging entry of foreign firms, using various incentives, such as tax holidays, production subsidies, cash grants, labor training grants, and import duty exemptions. Gradually, FDI and foreign aid became two very important sources of foreign capital for these capital-constrained economies. This dissertation is focused on studying if there is any kind of relationship between foreign aid and private investment in recipient countries. FDI is a decision made by foreign investors on the basis of profitability of investment, whereas foreign aid is a political decision made by governments of donor countries on the basis of need for financial assistance by developing countries. We model foreign aid as an exogenous factor in allocation of foreign direct investment, along with other variables, to estimate the effect of aid on investment. Among the factors affecting FDI, infrastructure is considered to be an important one, in allocation of funds across developing countries. This dissertation is arranged as follows. In chapter 2, we introduce the term ``socioeconomic'' infrastructure and create an index, by combining several components of infrastructure, using the multivariate technique of principal components. Prior to creating the index, we employ the technique of multiple imputation to deal with missing data. Our measure of socioeconomic infrastructure contains elements of physical infrastructure, such as transportation facilities, telecommunication facilities, consumption demand for energy and electricity, as well as social infrastructure components, such as voice and accountability, political stability and the absence of violence and terrorism, rule of law, control of corruption, government effectiveness, and regulatory quality. In chapter 3, we develop a theoretical model to address the research question: Does foreign aid impede or encourage foreign direct investment in developing nations? Our theory demonstrates that foreign aid used by the recipient country in financing a public input (known as development aid) encourages foreign direct investment. We also empirically address the same issue by modeling foreign aid as a determinant of foreign direct investment, along with a host of other factors, including our computed index of socioeconomic infrastructure. Our analysis shows that public consumption aid (foreign aid used for financing consumption expenses) does crowd out private investment in current account surplus developing countries, whereas development aid crowds in private investment in the presence of sound macroeconomic, political, legal, and administrative machineries. In chapter 4, we build a panel econometric model to explain the factors underlying socioeconomic infrastructure in developing countries. Our results indicate that countries with higher per capita income, a prominently large government, high investment demand, and large government revenue tend to have better infrastructure.
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Lockwood, William George. "Foreign aid and economic growth in developing countries." Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/185020.

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Foreign aid is a relatively new form of economic exchange between nations, yet in only a few decades it has become a persistent structural element of the modern world-system. Conventional theories of economic development view foreign aid as a "flow" of financial resources into an economy and argue that it accelerates economic growth in the less developed countries by supplementing the domestic capital resources that are available for development. Dependency theory and the world-system perspective conceive of foreign aid as a "structural" feature of the recipient economy and suggest that it retards economic growth in these countries by reproducing the structural distortion of the economy that was originally established by colonialism and by systematically limiting the ability of the peripheral state to control the development of its economy. These theories suggest contradictory findings which are tested in this dissertation with multiple regression analysis. The analyses parallel the seminal research of Bornschier et al. (1978) on foreign investment and economic growth by simultaneously estimating the effects of both short-term flows and long-term stocks of foreign aid on economic growth. Using a sample of 91 Third World countries, the effects of foreign aid on economic growth are estimated both during a period of relative expansion of the world economy (1970-1978) and during a period of relative recession (1978-1986). My findings lend some support to both theoretical perspectives but the direction of the effects are opposite to those predicted by Bornschier et al. Foreign aid is found to have short-term negative effects on economic growth during both time periods but long-term positive effects on economic growth are statistically significant only for the later time period. The findings from this research clearly suggest that the dependency and world-system perspective must modify its theoretical explanations concerning the relationship between foreign capital flows and economic development to take into account the varied uses of different types of financial resources. They also highlight the importance of recognizing that different phases of the expansion and contraction of the world economy may condition the effects of specific types of core-periphery interactions.
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Books on the topic "Foreign Taxation Developing countries"

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Multinational investment in developing countries: A study of taxation and nationalization. London: Routledge, 1991.

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Auerbach, Alan J. The cost of capital and investment in developing countries. Washington, DC (1818 H St., NW, Washington 20433): Country Economics Dept., World Bank, 1990.

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R, Hines James. "Tax sparing" and direct investment in developing countries. Cambridge, MA: National Bureau of Economic Research, 1998.

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Viherkenttä, Timo. Tax incentives in developing countries and international taxation: A study on the relationship between income tax incentives for inward foreign investment in developing countries and taxation of foreign income in capital-exporting countries. Deventer: Kluwer, 1991.

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Ongwamuhana, Kibuta. The taxation of income from foreign investments: A tax study of some developing countries. Deventer: Kluwer Law and Taxation Publishers, 1991.

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Foreign assistance: Combating HIV/AIDS in developing countries : report to Congressional requesters. Washington, D.C: The Office, 1992.

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Ahmad, Ehtisham. Taxation for developing countries. London: Development Economics Research Programme, Suntory Toyota Inter national Centre for Economics and Related Disciplines, London School of Economics, 1986.

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Tax reform in developing countries. Cheltenham, UK: Edward Elgar Publishing, 2015.

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Dillinger, William R. Urban property taxation in developing countries. [Washington, D.C.]: International Bank for Reconstruction and Development/The World Bank, 1988.

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Latif, Umar. New treatise on taxation in developing countries. Karachi, Pakistan: I & A Research Publications, 1994.

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Book chapters on the topic "Foreign Taxation Developing countries"

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Mosquera Valderrama, Irma, and Mirka Balharová. "Tax Incentives in Developing Countries: A Case Study—Singapore and Philippines." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 119–47. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_7.

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AbstractThe aim of this chapter is twofold. The first aim is to analyse the main features of the tax incentives in developing countries with a case study of two countries, Singapore and the Philippines. Singapore has been regarded in literature as one of the countries that has successfully attracted foreign direct investment; however, it is not yet clear whether this is the result of tax incentives or any other measure. The Philippines is at the time of writing in the process of introducing a comprehensive tax reform program (CTRP) that aims to redesign the tax incentives to become more competitive in the region and to achieve social and economic growth. These countries also belong to the same region (i.e. South East Asia), and therefore, the comparison of the incentives in these countries can also contribute to best practices in the region. Following this comparison, the second aim of this chapter is to evaluate the tax incentives granted in Singapore and the Philippines taking into account a new proposed evaluative framework for tax incentives in light of the Sustainable Development Goals (SDGs).
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Gutowski, Armin. "Foreign Indebtedness and Economic Growth: Is there a Limit to Foreign Financing?" In Financing Problems of Developing Countries, 249–67. London: Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-06749-7_13.

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Chaudhuri, Sarbajit, and Ujjaini Mukhopadhyay. "FDI, Welfare and Developing Countries." In Foreign Direct Investment in Developing Countries, 47–77. New Delhi: Springer India, 2014. http://dx.doi.org/10.1007/978-81-322-1898-2_3.

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Chatterjee, Charles. "Developing Countries and Economic Diplomacy." In Economic Diplomacy and Foreign Policy-making, 169–72. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49047-8_13.

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Mathur, Purushottam Narayan. "Foreign Exchange-constrained Developing Economies." In Why Developing Countries Fail to Develop, 258–70. London: Palgrave Macmillan UK, 1991. http://dx.doi.org/10.1007/978-1-349-21343-6_18.

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Vasudeva, P. K. "Foreign Investment, Foreign Trade and Related Issues: A Case Study for India and China." In Foreign Investment in Developing Countries, 205–22. London: Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9780230554412_11.

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Kehal, Harbhajan S., Harender H. Samtani, and Jagjit S. Sawhney. "Introduction." In Foreign Investment in Developing Countries, 1–12. London: Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9780230554412_1.

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Srivastava, Sadhana, and Ramkishen S. Rajan. "What Does the Economic Rise of China Imply for ASEAN and India?: Focus on Trade and Investment Flows." In Foreign Investment in Developing Countries, 171–204. London: Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9780230554412_10.

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Colyer, Dale. "Foreign Direct Investment in the Primary Sector of Mexico." In Foreign Investment in Developing Countries, 223–37. London: Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9780230554412_12.

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Fletcher, Richard. "The Impact of Culture on Investment in Emerging Markets." In Foreign Investment in Developing Countries, 238–58. London: Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9780230554412_13.

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Conference papers on the topic "Foreign Taxation Developing countries"

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Abdullaeva, Komila. "TENDENCIES OF DEVELOPING THE EDUCATIONAL QUALIFICATION ENHANCEMENT SYSTEM IN FOREIGN COUNTRIES." In THEORETICAL AND PRACTICAL ASPECTS OF MODERN SCIENTIFIC RESEARCH. European Scientific Platform, 2021. http://dx.doi.org/10.36074/logos-30.04.2021.v2.18.

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Pratomo, Manda, and Fithra Faisal Hastiadi. "Patent Rights Protection System and Foreign Direct Investment (FDI) in Developing Countries." In 2nd International Conference on Indonesian Economy and Development (ICIED 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icied-17.2018.8.

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Bernatska, O. V. "Developing of foreign language competence in reading of university students." In CHALLENGES OF PHILOLOGICAL SCIENCES, INTERCULTURAL COMMUNICATION AND TRANSLATION STUDIES IN UKRAINE AND EU COUNTRIES. Baltija Publishing, 2020. http://dx.doi.org/10.30525/978-9934-588-90-7-76.

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Saidi, Samir, and Sami Hammami. "The role of transport and logistics to attract foreign direct investment in the developing countries." In 2011 4th International Conference on Logistics (LOGISTIQUA). IEEE, 2011. http://dx.doi.org/10.1109/logistiqua.2011.5939447.

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Soper, D. S., H. Demirkan, M. Goul, and R. St. Louis. "The Impact of ICT Expenditures on Institutionalized Democracy and Foreign Direct Investment in Developing Countries." In Proceedings of the 39th Annual Hawaii International Conference on System Sciences (HICSS'06). IEEE, 2006. http://dx.doi.org/10.1109/hicss.2006.469.

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İncekara, Ahmet, and Mesut Savrul. "The Effect of Globalization On Foreign Trade and Investment in Eurasian Countries." In International Conference on Eurasian Economies. Eurasian Economists Association, 2012. http://dx.doi.org/10.36880/c03.00485.

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Globalization includes a comprehensive transformation in technological, economic, politic and scientific fields and it's largest impact has been on developing countries is acceleration of liberalization of foreign trade and investment. Regarding foreign trade and investment is vital for economic growth of developing countries such as Eurasian countries which are lack of capital to support their growth, the effects of globalization come into prominence. In this study how the globalization movements have affected trade and investment structure of the region is assessed. The data is collected from KOF Swiss Economic Institute, World Bank and UNCTAD. The results have shown that although trade and investment relations with the rest of the world, they are still limited within the region and stronger economic integrations are necessary to develop them.
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Özer, Ali, Aslı Cansın Doker, and Adem Türkmen. "Analysis of Capital Flight in Developing Countries: A Study on Turkey between 1980 and 2010." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00702.

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The aim of this study is to determine whether there is a relationship between Capital flight and some macroeconomic variables by using anual data between 1980 and 2010 in Turkey. Capital flight measured by World Bank (1985) method, was used as dependent variable and external debt, foreign direct investment, uncertainty, real GDP growth, exchange rates, trade balance and consumer price index were used as independent variables. Ordinary Least squares estimation method, Johansen-Jeselius cointegration test, Granger causality test and variance decomposition results produced by VEC model were used in the study. After those econometrics and economics analysis, this paper put forward that there is a long run relationship between some macroeconomic variables and capital flight.The results show external debt, foreign direct investment inflows, and foreign reserves to be the major effector of capital flight.
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"Foreign direct investment and technological advancement in the construction sector of developing countries: a critical perspective." In WABER 2019 Conference. WABER Conference, 2019. http://dx.doi.org/10.33796/waberconference2019.44.

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Chepynoga, Kateryna, and Ieva Meidutė. "Balancing Market Share of National and Foreign Pharmaceutical Companies in Developing Countries on Example of Ukraine." In The 7th International Scientific Conference "Business and Management 2012". Vilnius, Lithuania: Vilnius Gediminas Technical University Publishing House Technika, 2012. http://dx.doi.org/10.3846/bm.2012.044.

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Opršal, Zdeněk. "Regional Geography of Aid: Subnational Approach to Foreign Aid Allocations in Research and Education." In 27th edition of the Central European Conference with subtitle (Teaching) of regional geography. Brno: Masaryk University Press, 2020. http://dx.doi.org/10.5817/cz.muni.p210-9694-2020-13.

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Foreign aid allocations have been of interest to researchers in developing economy, development studies, and development geography. Most of the available studies address development issues at countries level rather than at subnational levels within these countries. Researchers model and test the distribution of aid across recipient countries, considering recipient countries as homogenous units. This methodological approach masks an important regional heterogeneity within developing countries; therefore sub-national analyses may significantly contribute to more nuanced understanding of foreign aid. The gap in research arises from the related fact, that there has been a chronic lack of usable project-level data from developing countries. The situation has been changing only slowly over the last few years. This contribution attempts to emphasize the importance of the regional perspective in research of foreign aid allocations and to demonstrate the challenges associated with the geocoding of the Czech Republic's foreign aid projects on the example of students' seminar assignment on Czech foreign aid in Ethiopia.
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Reports on the topic "Foreign Taxation Developing countries"

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Harrison, Ann, and Andrés Rodríguez-Clare. Trade, Foreign Investment, and Industrial Policy for Developing Countries. Cambridge, MA: National Bureau of Economic Research, August 2009. http://dx.doi.org/10.3386/w15261.

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Bandyopadhyay, Subhayu, Todd Sandler, and Javed Younas. Foreign Direct Investment, Aid and Terrorism: An Analysis of Developing Countries. Federal Reserve Bank of St. Louis, 2011. http://dx.doi.org/10.20955/wp.2011.004.

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Claessens, Stijn, and Moon-Whoan Rhee. The Effect of Equity Barriers on Foreign Investment in Developing Countries. Cambridge, MA: National Bureau of Economic Research, December 1993. http://dx.doi.org/10.3386/w4579.

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Burstein, Ariel, and Alexander Monge-Naranjo. Foreign Know-How, Firm Control, and the Income of Developing Countries. Cambridge, MA: National Bureau of Economic Research, May 2007. http://dx.doi.org/10.3386/w13073.

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Bandyopadhyay, Subhayu, Arabinda Basistha, and Jonathan Munemo. Foreign Aid and Export Performance: A Panel Data Analysis of Developing Countries. Federal Reserve Bank of St. Louis, 2007. http://dx.doi.org/10.20955/wp.2007.023.

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Goldberg, Linda, and Michael Klein. Foreign Direct Investment, Trade and Real Exchange Rate Linkages in Developing Countries. Cambridge, MA: National Bureau of Economic Research, December 1997. http://dx.doi.org/10.3386/w6344.

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Edwards, Sebastian. Capital Flows, Foreign Direct Investment, and Debt-Equity Swaps in Developing Countries. Cambridge, MA: National Bureau of Economic Research, October 1990. http://dx.doi.org/10.3386/w3497.

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Baldwin, Robert. U.S. and Foreign Competition in the Developing Countries of the Asian Pacific Rim. Cambridge, MA: National Bureau of Economic Research, April 1987. http://dx.doi.org/10.3386/w2208.

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Blomstrom, Magnus, and Robert Lipsey. Foreign Firms and Export Performance in Developing Countries: Lessons from the Debt Crisis. Cambridge, MA: National Bureau of Economic Research, August 1990. http://dx.doi.org/10.3386/w3412.

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Aizenman, Joshua, Brian Pinto, and Artur Radziwill. Sources for Financing Domestic Capital -- Is Foreign Saving a Viable Option for Developing Countries? Cambridge, MA: National Bureau of Economic Research, July 2004. http://dx.doi.org/10.3386/w10624.

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