This report examines the issue of corporate tax incentives for foreign direct investment (FDI). The work follows a 1995 OECD study on the use of tax incentives, entitled "Taxation and foreign direct investment - the experience of the economies in transition."
"The rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer, the tax consolidation regime is increasingly common. Antony Ting presents the first comprehensive comparative study of eight consoli…
This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other b…