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:: year 25, Issue 33 (6-2017) ::
tax research 2017, 25(33): 149-165 Back to browse issues page
A Legal Study of Taxes’ Impact on Foreign Investment
Abstract:   (822 Views)
The question that to what extent taxation influences on direct foreign investment has been the subject matter of many researches to which different responds were given. Some researchers, in general, have considered tax system, others survey specific types of taxes – in particular, corporate income tax- and the rest have focused on tax incentives for Special purpose. Many countries, given those inadequate domestic sources, have a strong tendency to attract foreign investment. The occurrence of double taxation in international economic activities is considered as the main obstacle facing the expansion of foreign investment, so that various solutions provided to avoid it in the international tax system. The methods of avoiding double taxation are divided into unilateral and bilateral ones. Among unilateral methods, exemption and tax credit are more acceptable which have had a positive effect in encouraging foreign investment. In the same way, the bilateral methods mean approval of bilateral enforceable agreements between countries to avoid double taxation. The efficiency of the UN and OECD in the field of tax agreements (bilateral) standards has been more controversial rather than unilateral one.
Keywords: Tax, Foreign Investment, Avoidance of Double Taxation, Tax Agreements
Full-Text [PDF 254 kb]   (891 Downloads)    
Type of Study: Research | Subject: Economic
Received: 2017/09/17 | Accepted: 2017/09/17 | Published: 2017/09/17
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A Legal Study of Taxes’ Impact on Foreign Investment. tax research. 2017; 25 (33)
URL: http://taxjournal.ir/article-1-1112-en.html


year 25, Issue 33 (6-2017) Back to browse issues page
فصلنامه پژوهشنامه مالیات (علمی-پژوهشی) Iranian National Tax Administration (INTA)
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