Abstract
The Asia-Pacific region as well as India, and Russia have gained economic power among the world’s economies and offer enormous sales opportunities for multinational companies. Hence, these territories are going to have increasing importance as a trade and investment partner. When considering a foreign direct investment in those territories, the specific taxation framework constitutes one determinant to be accounted for in the decision making process of the multinational investor. Yet, the tax systems in these territories tend to be very complex, especially when considering the incentives offered. At the same time, they are strongly connected to the fast paced development process of the territories themselves, resulting in a sequence of more or less profound tax reforms.
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Reference
IBFD, Asia-Pacific – Taxation & Investment Database, Online
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Endres, D., Fuest, C., Spengel, C. (2010). Motivation for and Structure of the Study. In: Endres, D., Fuest, C., Spengel, C. (eds) Company Taxation in the Asia-Pacific Region, India, and Russia. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-12217-0_1
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DOI: https://doi.org/10.1007/978-3-642-12217-0_1
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Online ISBN: 978-3-642-12217-0
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