Relevant bibliographies by topics / Investments, Foreign Taxation Developing countries

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Investments, Foreign Taxation Developing countries'

Author: Grafiati
Published: 4 June 2021
Last updated: 10 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Investments, Foreign Taxation Developing countries.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Investments, Foreign Taxation Developing countries"

1

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
2

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
3

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Kangave, Jalia. "The Dominant Voices in Double Taxation Agreements: A Critical Analysis of the “Dividend” Article in the Agreement between Uganda and the Netherlands." International Community Law Review 11, no. 4 (2009): 387–407. http://dx.doi.org/10.1163/187197409x12525781476123.

Full text
Abstract:
AbstractIn a bid to attract foreign investment, Third World countries are increasingly concluding Double Taxation Treaties with capital-rich countries, based on either the UN model treaty convention or the OECD model. Using the example of the dividend Article in the Uganda-Netherlands treaty, the discussion in this article illustrates the increased use of tax treaties to shift income from developing to developed countries. By essentially reducing the tax rate on dividend income to nil, that treaty significantly erodes Uganda's tax base. Such agreements raise concern, especially when one takes into account the fact that investment decisions are often driven by factors external to tax, meaning that reduced tax rates do not guarantee increased investments. Worse still, because developing countries are net capital importers, the benefits accruing from such treaties are often one-sided. The paper calls for a rethinking and redrafting of the UN model convention to ensure that the taxing rights of Third World countries are strengthened. In addition, since the practical reality is that developed countries often base their agreements (even with developing countries) on the OECD model, there is a need to amend the latter model to take this reality into account.
APA, Harvard, Vancouver, ISO, and other styles
5

Merollari, Klaudeta, and Sorina Koti. "Foreign Direct Investments in Albania, Structure and Dynamics." European Journal of Economics and Business Studies 2, no. 1 (August 30, 2015): 22. http://dx.doi.org/10.26417/ejes.v2i1.p22-32.

Full text
Abstract:
After the fall of communism regime, Albania has become a host country to foreign direct investments (FDI) from many countries around the world. Albania represents four of the five types of FDI: those which gain access to specific factors of production; those which gain access to disposable production factors; those which gain access to Albanian consumer markets and those which organize joint ventures.Our country widely supports the FDI as there are no high taxation and commerce barriers to gain access to the new markets. Foreign direct investments are a very important segment of the economic activity of a country. In theory and also in practice, there are recognized the effects of FDI. They have brought significant positive effects on the economy. One of the advantages of FDI is that they help in the economic development of the country where is invested.FDI are usually applied in developing countries. During the 90s, they were one of the major external financial sources for most countries that had an economic growth perspective. FDI have been a significant support for some countries which faced economic difficulties.The main aim of this paper is to analyze the theoretical part and the relations of FDI in general.Another aim of this paper is to provide a general picture of FDI in Albania over the years, the main sectors where they are centralised, districts / cities where they are allocated, and so on.At the beginning it is given a theoretical framework, definitions and relations of FDI to various economic aspects.Then it is described the evolution in time and the development of FDI in different levels, for example in the countries of origin, currency in which it is mostly invested, main sectors, etc.There is also a comparison of FDI in Albania in relation to other countries in the region and beyond. We have mentioned here also the factors that affect FDI.
APA, Harvard, Vancouver, ISO, and other styles
6

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
7

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
8

VLADYMYRSKA, N. "F�ATURES OF INTERNATIONAL INVESTMENT IN THE ECONOMY OF UKRAINE." Economic innovations 21, no. 3(72) (September 20, 2019): 26–36. http://dx.doi.org/10.31520/ei.2019.21.3(72).26-36.

Full text
Abstract:
Topicality. In the conditions of the economic crisis, in which the economy of Ukraine has been in recent years, the search for reasons that do not allow developing the economy properly and the intensification of areas for attracting investments, including foreign ones, is one of the priority issues. The article aims to explore the level of the investment climate in Ukraine, as well as to analyze the level of attracting foreign investment in the economy of Ukraine. Aim and tasks. Investment attractiveness is largely shaped by the investment climate; therefore, we analyze the investment climate as a combination of legal, financial, political, and socio-cultural factors that predetermine the expediency of investing in the country. Estimated index of investment attractiveness of the country for 2009-2018 and the place of Ukraine in the rating of investment attractiveness of the countries of the world. The article analyzes the volume of foreign direct investment in Ukraine, the structure of investment in the sectoral context and by investor countries of foreign direct investment over the ten-year period from 2010 to 2019. Research results. Based on the study, it was found that the most attractive for foreign investors in the industry, during the analyzed period, remain the industry, especially processing, financial and insurance activities, wholesale and retail trade, real estate operations, scientific and technical activities, information and telecommunications. It is determined that the main investor countries that invest more than 80% of foreign direct investment are twelve of the one hundred and thirty investment countries. The top five investor countries are Cyprus, the Netherlands, Germany, the United Kingdom and the Russian Federation, these countries form more than 60% of all international investments in the economy of Ukraine. The study revealed that almost a third of the international investment in the Ukrainian economy is Ukrainian capital, previously withdrawn from the country in offshore jurisdictions - round - tripping. These countries, apart from Cyprus, include Switzerland and the British Islands Verginsky. Conclusion. The necessity of further formation of modern approaches to the creation of a favorable investment environment in the Ukrainian economy, based on the experience of countries such as Estonia in the taxation of withdrawn capital and world experience, is substantiated. Ukraine should also continue to cooperate with international institutions such as the OECD and develop areas of cooperation with investors under the MLI Convention, which will help reduce the movement of Ukrainian capital to low-tax countries and, accordingly, will affect the increase in investment in the Ukrainian economy.
APA, Harvard, Vancouver, ISO, and other styles
9

Conrad, Adeeb, and Frederik J. Mostert. "Financial considerations when making capital investments abroad." Corporate Ownership and Control 9, no. 2 (2012): 188–96. http://dx.doi.org/10.22495/cocv9i2c1art3.

Full text
Abstract:
There are many financial considerations which enterprises should take into account when they are contemplating the possibility to make capital investments abroad. The long-term nature of capital investments emphasizes the importance of the financial decisions as enterprises are often not in a position to opt out easily. This research paper focuses on the financial considerations only and other considerations, such as political, economic and technological matters do not receive any attention. The objective of this research focuses on the improvement of financial decision-making when enterprises are contemplating capital investments abroad. This objective is achieved by paying attention to the impact of following aspects: taxation, inflation rates, foreign exchange rates, interest rates, the capital structure and the cost of capital, capital and labour intensity, labour productivity, as well as the cash flow, liquidity, solvency and profitability considerations. An empirical study which has 29 top companies in South Africa as the respondents provided detailed information concerning capital investments made abroad. As South Africa is a developing country with an emerging market economy, the empirical results should be valuable to enterprises in other countries with emerging market economies.
APA, Harvard, Vancouver, ISO, and other styles
10

ANDREEVA, Polina Aleksandrovna. "Foreign experience in regulating the activities of large corporate structures in the extraction of Arctic resources." NEWS of the Ural State Mining University 59, no. 3 (September 15, 2020): 176–84. http://dx.doi.org/10.21440/2307-2091-2020-3-176-184.

Full text
Abstract:
Relevance. In terms of implementing large production projects, the Arctic is one of the most challenging regions in the world. This is due to geographic remoteness, extreme temperatures, difficult ice conditions, a vulnerable environment and the presence of indigenous people concerned about any outside interference. Global experience shows that the development of the Arctic territories is untenable without participation of large corporations and their implementation of large-scale Arctic projects. The capabilities of medium-sized businesses to influence the development of the Arctic territories are incomparable with the capabilities of large corporate structures in terms of their system-forming effects. At the same time, ensuring the necessary investments for the development of the Arctic territories requires improving the state regulation of subsoil use from the position of strengthening the incentive nature of the system of measures used. The purpose of the study is to generalize and analyze foreign experience in regulating the process of developing subsoil resources in foreign Arctic countries. Research methods – a systematic approach, generalizations, comparative analysis, comparisons, etc. Results. The experience of subsoil use regulation in the Arctic territories in the USA (Alaska), Canada, Norway, Denmark and Russia is generalized and analyzed. It has been determined that the approaches to regulating the process of developing subsoil resources are correlated with the state structure of the countries: unitary or federal. The form of subsoil ownership in each of the listed countries and the procedure for granting subsoil plots for use are considered. Most attention is paid to the economic mechanism of regulation. It is proved that, depending on the economic model, measures to support corporate business and economic incentives used by countries to achieve strategic goals in the Arctic have many differences, but a similar nature. Special tax regimes, rent control measures, financial support, which is in the nature of investments, and other financial instruments are used as incentives. The specificity of the tax policy of each of the countries under consideration is disclosed, a number of factors influencing the amount of royalties, the procedure for the distribution of collected taxes on corporations in the Arctic zone between the budgets of the federation and provinces, etc., are determined. Common tools for all states have been identified and the existence of coordination procedures has been confirmed to harmonize the interests of corporations and the state. The experience of taxation of regional corporations in the Arctic territories of Russia and its disadvantages are briefly highlighted. Conclusions. The imperfection of the institutional framework of the Russian Arctic requires the adoption of new legislative acts, as well as changes in taxation, the implementation of a system of incentives from the state. It is advisable to use many elements of the economic mechanism of foreign countries to expand the capabilities of corporations involved in the development of Arctic subsoil resources.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Investments, Foreign Taxation Developing countries"

1

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
4

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
5

Reiter, Sandra L. "The institutions of foreign direct investment in developing countries and social/economic outcomes : a justice perspective /." Thesis, Connect to this title online; UW restricted, 2006. http://hdl.handle.net/1773/8708.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Zhang, Jian. "The impact of trade related investment measures in developing countries." Thesis, University of Hawaii at Manoa, 2003. http://proquest.umi.com/pqdweb?index=0&did=765888031&SrchMode=1&sid=6&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1209144977&clientId=23440.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Inyang, Ambrose. "A Cross-National Study of the Effects of Direct Foreign Investment on the Developmental Process of Developing Countries." Thesis, University of North Texas, 1992. https://digital.library.unt.edu/ark:/67531/metadc501080/.

Full text
Abstract:
Using the assumptions of various schools of thought on development as the theoretical framework, an attempt is made to examine the effects of foreign investment on the socioeconomic growth of 50 developing countries by means of multiple regression models that utilize some external and internal variables assumed to affect the growth rate of GNP. Results from these models indicate that new inflows of foreign investments and amounts of domestic investments are positively related to growth while accumulated stocks of foreign investments have no effect on growth. This suggests that development funds, designed specifically for increased domestic investments, would be the most effective way to increase GNP.
APA, Harvard, Vancouver, ISO, and other styles
8

Adams, Kweku. "Foreign direct investment inflows into the financial services sector in Africa : a study of Ghana." Thesis, Swansea University, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.678411.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Atik, M. Talha, Hung Tran, and Cristhian Vieyra. "Foreign Direct Investments in Developing countries: The case of Ericsson in Mexico and Vietnam." Thesis, Linköping University, Department of Management and Engineering, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-14820.

Full text
Abstract:

One of the most important notions of our world is “globalization” which affects the lives of human beings in several ways. It is a concept which removes boundaries and limits; therefore, involves a global world, and consequently a global economy. Within the global economy, there are flows of goods, capital, technology and other means of production among different countries. As a result, these movements create a high competition among the different actors of the game. In order to develop themselves in this global economy, firms have to expand their businesses abroad to compete in the international arena. Foreign Direct Investment (FDI) is one of the mostly used ways of internationalization which plays an important role as an engine of employment, technological development, productivity enhancement, economic intensification, and more importantly, as an instrument of technology transfer especially from developed to developing countries. Each country in which foreign companies want to invest has its own characteristics; particular opportunities and barriers from each country might arise when a foreign company starts its investment. This study analyzes the inward FDI in developing countries, by analyzing a case of a Swedish company, Ericsson, in two developing countries: Mexico and Vietnam. The cases of Ericsson in Mexico and Vietnam describe the general business environment, availability of production factors and competitiveness factors in those two countries and provide sets of data in order to build a cross-case analysis and generalize the results of this research.

APA, Harvard, Vancouver, ISO, and other styles
10

Atik, M. Talha Tran Hung Vieyra Cristhian. "Foreign direct investments in developing countries : the case of Ericsson in Mexico and Vietnam /." Linköping : Linköping University. Department of Management and Engineering, 2008. http://www.diva-portal.org/smash/get/diva2:25307/FULLTEXT02.

Full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Investments, Foreign Taxation Developing countries"

1

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

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

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

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

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.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

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

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

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.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

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

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

International Montetary Fund. Research Dept. Foreign private investment in developing countries. Washington, D.C: International Monetary Fund, 1985.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Brewer, Thomas L. Investing in developing countries: A guide for executives. Lexington, Mass: Lexington Books, 1986.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Meier, Gerald M. Private foreign investment in developing countries: Policy perspectives. San Francisco, Calif: ICS Press, 1995.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

1964-, Khatami Kamran, ed. Financing private infrastructure in developing countries. Washington, D.C: World Bank, 1996.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Investments, Foreign Taxation Developing countries"

1

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.

Full text
Abstract:
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).
APA, Harvard, Vancouver, ISO, and other styles
2

Güzel, Simla. "The Efficiency of Corporate Tax Incentives in Developing Countries Based on Foreign Direct Investments." In International Trade Policies in the Era of Globalization, 228–58. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9566-3.ch011.

Full text
Abstract:
During the last quarter century, a remarkable global growth was experienced in Foreign Direct Investment (FDI), especially the developing countries, considered FDIs as an important factor in overall economic development strategies. The developing countries aim to attract foreign capital to strengthen their local economy, increase market opportunities, and provide better services to the society. For this purpose, these nations implement various types of tax incentives. Although there are several studies on the effectiveness of tax incentives in FDI, the issue has not been tackled with respect to developing countries. The present study scrutinized the effectiveness of corporate tax incentives in developing countries based on FDI. In conclusion, it could be suggested that tax incentives may be effective in increasing FDI; however, in this group of countries with low level of investments and complex laws in taxation and other fields and could not cope with innovations, red tape and poor governance, it is also important to develop the organizational infrastructure for investments.
APA, Harvard, Vancouver, ISO, and other styles
3

Neumayer, Eric. "Do Double Taxation Treaties Increase Foreign Direct Investment to Developing Countries? *." In The Effect of Treaties on Foreign Direct Investment, 659–82. Oxford University Press, 2009. http://dx.doi.org/10.1093/acprof:oso/9780195388534.003.0023.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Karakuş, Rıfat. "Home Country-Specific Determinants of Outward Foreign Direct Investment in Developing Economies." In Foreign Direct Investments, 843–60. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2448-0.ch035.

Full text
Abstract:
The outward foreign direct investments of developing economies have showed significant increase in recent years. Rising outward foreign direct investment stock of developing economies makes its determinants and consequences crucial. The aim of this study is to determine the home country specific determinants of outward FDI. For this purpose, a panel data analysis is performed with the data of BRICS and Next Eleven countries for the period from 1994 to 2014. The analysis results reveal that inward foreign direct investment, interest rates and technological capability of home country have positive influence and total labor force of home country has negative effect on outward FDI of developing economies.
APA, Harvard, Vancouver, ISO, and other styles
5

Okon, Edet E. "Operational Structure of Multinational Enterprises in Africa." In Foreign Direct Investments, 396–417. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2448-0.ch016.

Full text
Abstract:
The operational structures of Multinational Enterprises (MNEs) in Africa, a developing and emerging economy do not necessarily differ from those of the developed or even Less Developed Economies (LDEs) except in few areas such as size and capital outlay. Meanwhile, both MNEs of African origin and those which originate from outside Africa do have salient attributes: they have many foreign affiliates or subsidiaries in foreign countries; they operate in a wide variety of countries around the globe; the proportion of assets, revenues, or profits is high; their employees, stockholders, owners, and managers are from many different countries; and they are involved in much more than merely establishing sales office, but incorporate a full range of manufacturing, research and development activities. This chapter examined operational structures of MNEs with focus on meaning, attributes, financing, exchange rate risk and international financial investment, strategies for improved financing and outlay of MNEs in selected African countries.
APA, Harvard, Vancouver, ISO, and other styles
6

"EMERGING OUTWARD FOREIGN DIRECT INVESTMENTS FROM ASIAN DEVELOPING COUNTRIES." In Globalization, Foreign Direct Investment and Technology Transfers, 195–212. Routledge, 2003. http://dx.doi.org/10.4324/9780203193624-26.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Chowdhury, Mohammad Ashraful Ferdous. "The Nexus Between Institutional Quality and Foreign Direct Investments (FDI) in South Asia." In Foreign Direct Investments, 676–93. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2448-0.ch029.

Full text
Abstract:
South Asia is one of the world's fastest growing regions, averaging 6.7 percent annual increases in real GDP over the past decade. However, South Asia's FDI inflows as a share of GDP are the lowest of all developing regions, averaging less than 2 percent in 2000-11(World Bank, 2013). Institutional quality is one of the factors that determine the volume of FDI inflow in any country. This study covers the data of three sampled countries of South Asia provided by the World Bank for the period 2003-2014. By using both static and dynamic models, this study reveals that regulatory quality and the political stability have significantly positive impact on the FDI inflow into each of the three countries. For Robustness, this study also employs dynamic heterogeneous panel approaches like Pool Mean Group (PMG) and found that institutional quality factors are significantly relevant to the FDI. As a policy implication, the regression results indicate that during the process of reform, the relation between FDI and institutional quality warrants a certain amount of attention.
APA, Harvard, Vancouver, ISO, and other styles
8

Obaji, Nkem Okpa, Aslan Amat Senin, and Mercy Uche Olugu. "Supportive Government Policy as a Mechanism for Business Incubation Performance in Nigeria." In Foreign Direct Investments, 418–34. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2448-0.ch017.

Full text
Abstract:
Business incubation programme has been adopted by numerous countries globally. Its adoption has been related to its performance and actual contribution to entrepreneurship development. Studies have acknowledged the role of incubation programme to different spheres of national economy. In spite of the positive side of incubator model, there is still a contradiction concerning incubation performance in the developing countries, especially, Nigeria. This study aims to examine the contribution of government policy on the relationship between the critical success factors (CSFs) and incubator performance in Nigeria. Questionnaires were distributed to a sample size of 153 respondents from a population of 253 incubatees. The Partial Least Squares (PLS) software was used to analyze the data. Government policy as a moderator did not show a significant moderation relationship between the CSFs and incubator performance. The study recommends that future studies should integrate this quantitative approach of data collection with the qualitative method. Also, as the value of the coefficient of determination is 46%, future research should look at other factors which may likely increase the variation in performance explained by (or accounted for by) the variation in the CSFs.
APA, Harvard, Vancouver, ISO, and other styles
9

Karabacak, Mustafa, and Oytun Meçik. "Major Macroeconomic Dynamics for Labor Market in Turkey." In Foreign Direct Investments, 1758–71. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2448-0.ch078.

Full text
Abstract:
The relationship among inflation, unemployment, and economic growth can be treated as a trade-off in general. When the economy is in recession, inflationary pressures are expected to decrease while unemployment is increasing. On the contrary, a decrease is expected while inflationary pressures are rising. Thus the relation between these twin macroeconomic variables and their relation to economic growth are a focal point for developing countries. The aim of this study is analyzing the relationship among unemployment, inflation, and economic growth in Turkey by alternative methods. Thus the causality among these variables is tested with modified Wald statistic developed by Toda-Yamamoto. Findings obtained from causality test will provide policy recommendations for Turkish economy on a macroeconomic level.
APA, Harvard, Vancouver, ISO, and other styles
10

Chakrabarti, Gagari, and Chitrakalpa Sen. "Green Convergence in Emerging Nations." In Foreign Direct Investments, 1554–80. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2448-0.ch069.

Full text
Abstract:
Convergence in growth for emerging nations has always been an important topic of economic discourse. This study looks into the growth convergence of selected basket of emerging nations towards selected basket of developed nations using Autoregressive Distributed Lag (ARDL) framework. The findings of the study show that not only the economic indicators of the respective emerging nations are responsible towards narrowing the per capita GDP differential between developed and emerging nations, but also the differentials of economic indicators between developed and emerging nations are important. This helps towards answering the paradoxical question why in spite of taking the best measures the developing countries are unable to match up with their developed counterparts' per capita GDP. Finally, the study shows significant positive relationship between GDP growth rate and carbon dioxide emission.
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Investments, Foreign Taxation Developing countries"

1

Ürüt Kelleci, Serap, and Emine Fırat. "Relationship Between Foreign Direct Investments and Economic Growth: The Azerbaijan Sample." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01929.

Full text
Abstract:
Today, foreign direct investment is very important for both developed and developing countries. It is seen as an opportunity to overcome the inadequacy of capital, especially in developing countries. It is expected that these investments will make a serious contribution in solving the problems related to the balance of payments, in the realization of the investments that will enable the growth of the economies, in increasing the employment. The study will examine the size, development and effects of foreign capital in Azerbaijan economy. Azerbaijan, which is also known as transition economies, has gone from the Soviet Union in 1991 to regulating its economic structure from the beginning. At this point, they have undertaken various reforms to improve their inadequate investment capabilities and to attract foreign direct investment into the country. In this respect, they tried to have a share of this great pasty shared by the developed countries in the world. In this study, firstly foreign direct investments and economic effects will be examined. Then, general information about Azerbaijani economy will be given and the dimensions and effects of foreign direct investments in Azerbaijan will be revealed. After the literature review on the subject has been made, the relationship between economic growth and foreign direct investment in Azerbaijan will be empirically analyzed. The figures for Azerbaijan during the period 1995-2015 were obtained from the World Bank.
APA, Harvard, Vancouver, ISO, and other styles
2

Bal, Harun, Neşe Algan, and Mehmet Demiral. "Why do Developing Countries Fail to Attract Global Capital? Reinvestigation of the Lucas Paradox for the Balkan Countries." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00937.

Full text
Abstract:
The neoclassical theory predicts that capital should flow from developed (rich) to developing (poor) countries until the differences of investment returns are equalized. However, in his famous example, Lucas (1990) pointed out that, even the marginal product of capital in India was roughly calculated as 58 times that of the United States in 1988, such a capital flow did not occur in practice. This observation somewhat still exists in general. This study tries to find out some possible explanations to why Lucas Paradox is still seen in such an increasingly integrated world and demonstrate what foreign direct investments (FDIs) really pursue, focusing on selected nine Balkan countries. The study performs gravity model estimation using annual balanced panel data sets covering the period of 2000-2012. Overall results demonstrate that there is some evidence supporting Lucas paradox for the Balkan countries investigated. Main findings show that, regulations, country risk and China’s increasing attraction of global FDI tend to hinder Balkan countries’ performances, while improvements in human capital, infrastructures and logistic services can help these countries increase their global shares in FDI. Besides, increases in the research and development investments and progress in the path of the European Union membership processes seem to promote attracting global FDI.
APA, Harvard, Vancouver, ISO, and other styles
3

Erkan, Çisil, Erdinç Tutar, Filiz Tutar, and Mehmet Vahit Eren. "An Analysis of External Debts of Turkey (1980–2012)." In International Conference on Eurasian Economies. Eurasian Economists Association, 2012. http://dx.doi.org/10.36880/c03.00483.

Full text
Abstract:
One of the most important goals of developing countries is to materialize sustainable economic growth and development. Foreign external debts play a key role in accelerating economic growth, investment and exports. Insufficient level of domestic capital accumulation generally forces developing countries to source finances by means of debts from foreign countries, banks and international organizations. External debt is also important resource for Turkey. In Turkish economy, external debt is taken generally in order to counter the saving deficit and foreign Exchange deficit and reach the high growth rate. External debts, which are initially taken as additional resources, can accelerate the investments, economic growth and development when they are used efficiently. But if the external debts aren’t used efficiently and the principal and interest payments of the external debts become higher than national income increase, it is required to get debts again to pay debts and thereby it causes to increase external debt burden and decrease the country welfare. In this study, development of external debts has been analyzed, starting from Ottoman Period until today. it is concluded that, external debts have created a negative impact on total investments between 1980 and 2010 in Turkey, and this negative impact on total investments has prevented economic growth. This conclusion suggests that the amount of foreign debt should be reduced so as to increase the level of economic growth in Turkey.
APA, Harvard, Vancouver, ISO, and other styles
4

Koç, Murat, and Hakkı Çiftçi. "World Investments, Global Terrorism and the New Perception of Politic Risk." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01108.

Full text
Abstract:
Based on economic power struggle, the economic strength began to take the place of military power and economic security has been considered as important as military security in this new world order. Multinational companies and their feasibility studies constitute the agenda of politic risks before entering these markets. Political risk faced by firms can be defined as “the risk of a strategic, financial, or personnel loss for a firm because of such nonmarket factors as macroeconomic and social policies, or events related to political instability”. However, terrorism should be considered as a multiplier effect on some of the components mentioned above. Terrorism itself and these strict measures directly affect investments. In 2012, FDI (Foreign Direct Investment) flows into the Middle East and North Africa have been adversely affected by political risk over the past couple of years. Investor perceptions of political risks in the region remain elevated across a range of risks. The Arab Spring countries have fared worse than other developing countries in the region. The risk perception of civil disturbance and political violence, but also breach of contract, is especially prominent in Arab Spring countries. In other words, global terrorism has created a negative multiplier effect in the region. In this context, Multiplier effect can be summarized as an effect on a target, situation or event which exceed its creating strength than expected. Considering this impact, MNC’s SWOT analysis and investment analysis must signify a redefinition in a wide range by the means of political risk perceptions.
APA, Harvard, Vancouver, ISO, and other styles
5

Sönmezer, Sıtkı, and İlyas Sözen. "How to Increase Market Capitalization in Eurasian Markets?" In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01060.

Full text
Abstract:
The objective of the study is to put forth the difference between the characteristics of Eurasian markets and the developing country markets and test convergence hypothesis based on market capitalization. Factors that obstacle foreign investments into these markets are assessed and possible ways to eradicate the gap between these markets is discussed. Market based variables such as number of listed companies is combined with other variables that may shed light to the investment environment to have a better understanding of the factors affecting market capitalization. Multi regression analysis are done for the markets that succeed in coaxing foreign investors and domestic investors to their market and the study highlights the factors that countries need to focus in order to converge to the successful ones.
APA, Harvard, Vancouver, ISO, and other styles
6

Baigonushova, Damira, Junus Ganiev, Nevin Aydın, and Mairam Baigonusheva. "Sustainability of the Current Account Deficit in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01843.

Full text
Abstract:
Like most developing countries, current account deficit in Kyrgyzstan is one of the ongoing problems. The external dependency on both consumption and production goods and the lack of diversification of export goods, in other words, the formation of export from the unprocessed goods such as gold and some agricultural products further increase the risks in this area. So, in this study, it is aimed to investigate the sustainability of current account deficit in Kyrgyzstan and also its causes for 2000:1-2016:4 time periods. Time series causality, VAR-analysis approach and the Johansen cointegration methods have been used. When the relations between the current account deficits and the important sub-items of this account are examined, it is found out that the current account deficits are mostly affected by net exports and foreign debt interest payments. From a wider perspective, it has been found that the changes in current account deficit are mostly influenced by foreign direct investments. According to the Johansen cointegration test, there is no cointegration between export and import series, which is why Kyrgyzstan's foreign trade deficit is not sustainable. In the short term, the current account deficits, which are being carried out without any very important problems with the help of foreign workers' income, foreign debts and foreign direct investments, may become an important problem in the long run. To prevent this, there is a need for more active and more effective policies in the country to support real sectors that can compete with the rest of the world.
APA, Harvard, Vancouver, ISO, and other styles
7

Gürel, Fatih, Zehra Meliha Tengiz, and Osman İnan. "ARDSI Supports in the Rural Tourism Area: Example of Kastamonu." In International Conference on Eurasian Economies. Eurasian Economists Association, 2019. http://dx.doi.org/10.36880/c11.02325.

Full text
Abstract:
Rural development; It is one of the most fundamental elements of countries' having a strong economy and developing. The most important activity area in rural development is rural tourism. Natural wealth, historical memories, local values, etc. recognition and promotion will bring social and cultural development together. In other words, “rural tourism” will be the most important door in the development of domestic and foreign tourism in Turkey and opening up to the world. In the process of European Union accession process, the ARDSI, which is established by aiming to make the modern enterprises sustainable by increasing the welfare and livelihood of the citizens living in the countryside with the competitiveness at the international level, making stronger investments in domestic and foreign marketing, and increasing the welfare and livelihood level of our citizens living in the country, is the relevant institution of the Ministry of Agriculture and Forestry. Since 2011, ARDSI has invested approximately 3.8 billion TL in our country's economy. Within the scope of these investments, approximately 60 000 people were employed, 14 441 of whom were directly employed. In Kastamonu, ARDSI has signed an investment agreement with 11 investors to date, exceeding 11.5 million TL. For that reason, Kastamonu has become a model city for our country in the tourism area of the rural development movement. In this study, general information about the rural tourism potential in Kastamonu and ARDSI was given first and rural tourism applications in Kastamonu province were examined.
APA, Harvard, Vancouver, ISO, and other styles
8

Abeinomugisha, Dozith, Irene Batebe, and Benjamin Ariho. "What Will it Take to Commercialize Petroleum Resources in the East Africa Region; The Case of Developing Oil Refinery in Uganda." In SPE/AAPG Africa Energy and Technology Conference. SPE, 2016. http://dx.doi.org/10.2118/afrc-2580334-ms.

Full text
Abstract:
ABSTRACT Energy is one of the key drivers of economic growth and development world over. Overcoming energy poverty is one of world's great challenges. All the countries in the East African Region (EAR) are not producing sufficient energy to meet their current needs. The energy mix in the EAR currently includes hydroelectric power, geothermal energy, solar, biomass and fossil fuels. The region's petroleum products consumption, the entire volume of which is currently imported, is estimated at 180,000 bbl/day and is growing at between 4 – 6% p.a. It is projected that the region will consume about 400,000bbl/day by 2030. The discovery of commercially viable oil and gas deposits in Uganda, Kenya, Tanzania and Democratic Republic of Congo however, marks a great opportunity to turn around the rather bleak state of the energy sector in the region. These resources however remain largely untapped due to lack of the necessary infrastructure such as road networks, upstream facilities, refinery, pipelines, and gas processing facilities, that are necessary to access, store, process and transport these resources. A number of countries in the EAR are planning for the development of such key infrastructure to enable the commercialization of the discovered these resources. The EAR needs to harmonise the planning and development of petroleum infrastructure in order to leverage the power of collaborative action to attract investment and ensure optimal development of this infrastructure. A case in point is Uganda which plans to commercialise its discovered oil and gas resources, estimated at 6.5 billion barrels as of 2016, through the development of an oil refinery, a crude oil export pipeline and power generation. These projects are being developed with joint participation of the East African Community (EAC) Partner States. Uganda estimates to spend over USD 10 billion on oil and gas infrastructure in the next five years. The region needs to provide a conducive investment environment in order to attract financing for these projects. This can be achieved through providing incentives such as attractive taxation regimes, streamlined decision making and security, among others, given the high CAPEX investments. Given that background, this paper will; Assess the current status of the oil and gas infrastructure in the region vis a vis the growing energy needsDiscuss the optimal infrastructure requirements for the successful development of the oil and gas industry in order to meet the region's growing energy needs.Highlight the investment requirements, incentives, challenges and financing options for the planned refinery in Uganda.
APA, Harvard, Vancouver, ISO, and other styles
9

Öztürk, Rahime Hülya, Zeynep Karaçor, and Perihan Hazel Er. "Tobin Tax in Reducing the Negative Effects of Capital Controls and Short Termed Capital Movements." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00883.

Full text
Abstract:
The phenomenon liberalization, with the influence of Bretton Woods system that collapsed, following 1970 Oil Shock, first began with the efforts to search for the markets to value the investments of these countries in the developed countries. When arrived to 1980s, the developed countries, squeezed under the debt load accompanying the insufficient capital accumulation and low saving rates, in order to provide the desired capital figures, needed the foreign resources and, in this point, liberalization process of capital gained importance In realizing the growth and developmental targets of country economies, their integrating to liberalization process have a great importance. That the developing counties integrate to the system without the necessary arrangement in their financial structures made an effect in the direction of disturbing the stability of country economies, particularly in short termed capital inflows. As much as the problem created by the speculative capital inflow, the immediate outflow of this capital, disordering the balance of country economies, also caused crises. For maiming the negative influences of short termed capital, capital controls are emphasized. Just as these controls can have the various application ways, the most emphasized and discussed application was Tobin tax. Even though there are the various disagreements in the direction of whether or not Tobin tax affected the capital inflows, the examples of Malaysia and Chili gave the successful results.
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Investments, Foreign Taxation Developing countries' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography