The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country derived from the Devereux/Griffith formulae – a methodology well known within the EU, but applied to this region for the first time.
Author(s): Professor Dr. Dieter Endres (auth.), Dieter Endres, Clemens Fuest, Christoph Spengel (eds.)
Edition: 1
Publisher: Springer-Verlag Berlin Heidelberg
Year: 2010
Language: English
Pages: 83
Tags: Private International Law, International & Foreign Law, Comparative Law; Business Taxation/Tax Law; International Economic Law, Trade Law
Front Matter....Pages i-xx
Motivation for and Structure of the Study....Pages 1-2
Company Taxation Regimes in the Asia-Pacific Region, India, and Russia....Pages 3-14
The Effective Tax Burden on Domestic and Cross-Border Investments in the Asia-Pacific Region....Pages 15-32
Tax Incentives in the Asia-Pacific Region....Pages 33-54
Tax Planning Strategies....Pages 55-62
Corporate Taxation and Foreign Direct Investment Flows....Pages 63-75
Back Matter....Pages 77-83
