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Tax and Foreign Direct Investment – The Indian Experience (This Paper was Presented at The 4th Asian Law Institute (Asli) Conference 24 – 25 May 2007 Jakarta, Indonesia)
Bibliografi
Author:
Jogarajan, Sunita
Topik:
foreign direct investment
;
FDI
Bahasa:
(EN )
Penerbit:
University of Melbourne
Tempat Terbit:
Melbourne
Tahun Terbit:
2007
Jenis:
Papers/Makalah - pada seminar internasional
Fulltext:
SUNITA JOGARAJAN.pdf
(100.38KB;
8 download
)
Abstract
This paper examines the Indian tax system and its bilateral tax treaties for their impact on the flow of FDI into India. The next section looks at two key features of the Indian tax system which are likely to influence the flow of FDI. The first is the provision of tax incentives designed to attract FDI and the second is the introduction of transfer pricing provisions to prevent multinationals minimising their Indian tax liability. Section III analyses two of India’s DTAs (with Australia and Mauritius) for their impact on the flow of FDI. Finally, section IV outlines some general conclusions which can be drawn from the preceding sections regarding tax policies and the flow of FDI based on the case study of India.
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