Essays about: "corporate income tax"

Showing result 31 - 35 of 38 essays containing the words corporate income tax.

  1. 31. The Corporate Tax Effect on Inflows of Foreign Direct Investment: The case of OECD countries

    University essay from IHH, Economics, Finance and Statistics

    Author : Mihai Schendra; Aleksandar Zahariev; [2011]
    Keywords : Corporate Income Tax; Foreign Direct Investment; FDI; OECD;

    Abstract : There is a reasonable amount of literature and discussions among scholars on the effect of host country corporate taxation on the inflows of foreign direct investment (FDI). This study is an attempt to analyse this effect in 25 high income OECD countries over the period of 1996 until 2009. READ MORE

  3. 32. The Impact of Corporate Taxes on Foreign Direct Investment

    University essay from IHH, Nationalekonomi

    Author : Yanin Cover; [2010]
    Keywords : Corporate Taxes FDI Foreign Direct Investment Sweden;

    Abstract : This thesis investigates the impact that the corporate income tax rate has on inflows offoreign direct investment (FDI) in high-income OECD countries during the periods1998-2006. The thesis has a small focus on Sweden and how this country’s policies canaffect inward FDI. READ MORE

  4. 33. Intra-group financing : The influence of the parent-subsidiary relationship in the pricing of intra-group loans

    University essay from IHH, Rättsvetenskap

    Author : Karin Lundblad; [2010]
    Keywords : Transfer pricing; intra-group financing; the arm s length principle; intra-group loans; guarantees;

    Abstract : This master thesis examines the issues surrounding the pricing of intra-group loans. The main focus of the thesis is the process of establishing an interest rate and the assessment of the credit risk in an intra-group context. READ MORE

  5. 34. China - The new Corporate Income Tax Law and its effect on Transfer Pricing : and in particular the issue of documentation requirements

    University essay from IHH, Rättsvetenskap

    Author : Ida Hansen; Viktoria Lin; [2008]
    Keywords : Transfer pricing; China; documentation requirement; international taxation; income tax; multinational enterprises; Internprissättning; Internationell företagsbeskattning; multinationella koncerner; dokumentationskrav; Kina;

    Abstract : China has had a remarkable development since the late 1970s, when the Chinese government started opening up its internal market for the outside world. The Chinese legislation and the legal system itself have been developing rapidly to adapt to the new economic environment, however not without complications. Many uncertainties still remain. READ MORE

  6. 35. The Swedish group taxation regime and its conformity with EC Law

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Jonny Lindbäck; [2006]
    Keywords : Group taxation regime; Sweden; EC Law; European Court of Justice; Double taxation convention law;

    Abstract : This thesis discusses the Swedish group taxation regime and its conformity with EC Law. The Swedish tax system is not independent of international legislation. Since Sweden entered the European Union in 1995 the Swedish legislator must e.g. READ MORE