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The tax treatment of R&D expenditures of multinational enterprises

Article Abstract:

A study was made to determine the effects of international taxation on research and development investments of multinational companies. It was shown that the uncoordinated policies of international taxation discourage research and development investments. Due to the lack of incentives for research and developmnt, multinational companies are decreasing expenditure in this area. A suggestion is made for international coordination of taxation policy concerning research and development.

Taxation, Industrial research, International business enterprises, Multinational corporations

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Are international deposits tax-driven

Article Abstract:

The impact of tax policy on international depositing is examined. Non-bank international deposits are shown to be positively related to interest income taxes and to the presence of domestic bank interest reporting which suggests that international deposits are in part intended for facilitation of tax evasion.

Tax evasion

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Asymmetric FDI and tax-treaty bargaining: theory and evidence

Article Abstract:

The effect of bargaining on withholding taxes set under the tax treaty is described. The negotiated tax rates are increased due to greater asymmetric foreign direct investment (FDI) activity.

Public Finance Activities, Forecasts, trends, outlooks, Tax Rates, Foreign investments, Forecasts and trends, Market trend/market analysis, Foreign direct investment

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