Tax Law Design and Drafting, Volume 1

Tax Law Design and Drafting, Volume 1
Author: Mr.Victor Thuronyi
Publisher: International Monetary Fund
Total Pages: 534
Release: 1996-08-23
Genre: Business & Economics
ISBN: 9781557755872

Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.

Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK

Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK
Author: Ms.Li Liu
Publisher: International Monetary Fund
Total Pages: 49
Release: 2018-01-13
Genre: Business & Economics
ISBN: 1484337700

In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries. This paper assesses the causal effect of territorial taxation on real investments, using a unique dataset for multinational affiliates in 27 European countries and employing the difference-in-difference approach. It finds that the territorial reform has increased the investment rate of UK multinationals by 15.7 percentage points in low-tax countries. In the absence of any significant investment reduction elsewhere, the findings represent a likely increase in total outbound investment by UK multinationals.

Tax Holidays and Investment

Tax Holidays and Investment
Author: Jack M. Mintz
Publisher: World Bank Publications
Total Pages: 47
Release: 1989
Genre: Capital investments
ISBN:

The tax holiday -- designed to encourage capital investments -- actually penalizes long -term investments in some countries with high inflation rates and relatively fast writeoffs for depreciable capital.

Taxation of U.S. Investment Partnerships and Hedge Funds

Taxation of U.S. Investment Partnerships and Hedge Funds
Author: Navendu P. Vasavada
Publisher: John Wiley & Sons
Total Pages: 309
Release: 2010-07-13
Genre: Business & Economics
ISBN: 0470642580

A new, lucid approach to the formulation of accounting policies for tax reporting Unraveling the layers of complexity surrounding the formulation of accounting policies for tax reporting, Taxation of US Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation enables your corporation to implement sound up-front accounting and tax policies in order to reduce the overall cost of CFO and legal functions within a U.S. Investment partnership. Understand the pitfalls and optimize across legitimate policies that are consistent with the IRS regulations Presents a clear roadmap for accounting, tax policies, tax filing and performance presentation for US investment partnerships and hedge funds Providing tremendous understanding to a complex topic, Taxation of US Investment Partnerships and Hedge Funds is guaranteed to demystify the inner workings of the formulation of accounting policies for tax reporting.

Tax-aware Investment Management

Tax-aware Investment Management
Author: Douglas S. Rogers
Publisher:
Total Pages: 301
Release: 2006
Genre: Investments
ISBN: 9780470883761

"Illustrates how investment strategies for tax-exempt accounts don't work for individuals subject to taxes. Offers techniques for comparing tax-efficiency of mutual funds, hedge funds, and investment managers, and presents more-sophisticated strategies for offsetting gains against losses in wealth planning, portfolio management, and estate planning. Includes results of historical research, 100 tables and charts"--Provided by publisher.

Tax Incentives in Cambodia

Tax Incentives in Cambodia
Author: Mr.Manuk Ghazanchyan
Publisher: International Monetary Fund
Total Pages: 22
Release: 2018-03-29
Genre: Business & Economics
ISBN: 1484351541

Cambodia, like its regional peers, offers a number of tax incentives to investors. This paper reviews these incentives to assess their costs and benefits, including their likely effectiveness in attracting capital and in supporting the diversification strategy. It finds that an important incentive, the tax holiday, differs materially from practice elsewhere in offering a deferral rather than exempting from tax and may not be very effective. Moreover, other features of the tax system, such as the high withholding rate on dividends, imply relatively high effective tax rates for foreign investors. The paper discusses potential reforms that weigh revenue and other costs of tax incentives against the need for a competitive tax system, including a shift from tax holidays toward investment allowances.

Tax Incentives in the BEPS Era

Tax Incentives in the BEPS Era
Author: Madalina Cotrut
Publisher:
Total Pages:
Release: 2018
Genre:
ISBN: 9789087224448

Recent tax developments aimed at mitigating the possibilities of base erosion and profit shifting are expected to increase the importance and popularity of tax incentives. This is due to the fact that states will want to remain competitive on the international stage and multinational enterprises will look for other opportunities to minimize their tax liabilities.0This book seeks to answer the following essential questions, from both a practical and an academic perspective:0- Will tax incentives be the 21st century tool for tax planning structures?0- Will states need to introduce more tax incentives in the future in order to be more competitive?0- What are the effects of the anti-abuse measures adopted by the EU Member States and recommended by the OECD on tax incentives?0- What are the challenges of securing the use of tax incentives?0- What new tax policy challenges will tax incentives bring about? 00This book answers these questions by analysing selected tax incentives that are commonly promoted by both developed and developing states, particularly those tax incentives that are of relevance to corporate income taxation.

Tax-Free Wealth

Tax-Free Wealth
Author: Tom Wheelwright
Publisher: RDA Press, LLC
Total Pages: 174
Release: 2013-02-28
Genre: Business & Economics
ISBN: 1937832406

Tax-Free Wealth is about tax planning concepts. It’s about how to use your country’s tax laws to your benefit. In this book, Tom Wheelwright will tell you how the tax laws work. And how they are designed to reduce your taxes, not to increase your taxes. Once you understand this basic principle, you no longer need to be afraid of the tax laws. They are there to help you and your business—not to hinder you. Once you understand the basic principles of tax reduction, you can begin, immediately, reducing your taxes. Eventually, you may even be able to legally eliminate your income taxes and drastically reduce your other taxes. Once you do that, you can live a life of Tax-Free Wealth.