Essays about: "corporate income taxation"
Showing result 16 - 20 of 21 essays containing the words corporate income taxation.
-
16. What Can EU Learn from Canada in Corporate Income Taxation?
University essay from Göteborgs universitet/Statsvetenskapliga institutionenAbstract : This paper studies the race to the bottom in corporate income tax rates that has been argued to happen in federal or semi-federal structures and in particular in Canada and the EU, where the highest corporate tax rates have fallen from about 55 percent to approximately 35 percent since the mid 1980’s. Harmonizing tax rates across all the polities forming a common market space is often promoted as a way to avoid this “race to the bottom in taxes” and prevent a possible under provision of public goods. READ MORE
-
17. Taxation : a critical discussion of the present tax system in Kosovo
University essay from Ekonomihögskolan, ELNUAbstract : Abstract Title: Taxation - A critical discussion of the present tax system in Kosovo Institution: School of Business and Economics University: Linnaeus University Aim: The aim of this thesis is to characterize and critically discuss thepresent tax system in Kosovo, keeping in mind the fundamentalproblems presented in weak tax bases, informal economies, ethniccontroversy and limited inflow of FDI in the country. Further,contributing with alternative designs of the tax system and argueadvantages and disadvantages of these designs Method: The thesis will attempt to relate the descriptions and analysis of the taxsystem in existing and essentially established theory. READ MORE
-
18. The Corporate Tax Effect on Inflows of Foreign Direct Investment: The case of OECD countries
University essay from IHH, Economics, Finance and StatisticsAbstract : 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
-
19. 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, RättsvetenskapAbstract : 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
-
20. The Swedish group taxation regime and its conformity with EC Law
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : 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
