Company Taxation in the Asia-Pacific Region, India, and Russia
The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents th
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Dieter Endres Editors
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Clemens Fuest
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Christoph Spengel
Company Taxation in the Asia-Pacific Region, India, and Russia in collaboration with Alexandra Bartholmeß, Christina Elschner, Katharina Finke, Wei Li, Theresa Lohse, Johannes Voget
Editors Professor Dr. Dieter Endres PricewaterhouseCoopers AG Marie-Curie-Straße 24-28 60439 Frankfurt [email protected]
Professor Dr. Clemens Fuest Said Business School University of Oxford Park End Street Oxford OX1 1HP United Kingdom [email protected]
Professor Dr. Christoph Spengel University of Mannheim Business School (BSUM) Schloss, Ostflu¨gel 68131 Mannheim [email protected]
ISBN 978-3-642-12216-3 e-ISBN 978-3-642-12217-0 DOI 10.1007/978-3-642-12217-0 Springer Heidelberg Dordrecht London New York Library of Congress Control Number: 2010927478 # Springer-Verlag Berlin Heidelberg 2010 This work is subject to copyright. All rights are reserved, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilm or in any other way, and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9, 1965, in its current version, and permission for use must always be obtained from Springer. Violations are liable to prosecution under the German Copyright Law. The use of general descriptive names, registered names, trademarks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. Cover design: WMXDesign GmbH, Heidelberg Printed on acid-free paper Springer is part of Springer Science+Business Media (www.springer.com)
Preface
This study provides an overview and extensive analysis of company taxation in the Asia-Pacific region, India, and Russia. It is not limited to a description of the taxation systems, but goes on to analyse the effective tax rates and their influence on foreign direct investment. For the first time the renowned methodology of Devereux/Griffith for determining effective tax rates has been applied to the Asia-Pacific region, India, and Russia in an international comparison. This methodology is now the standard approach to measuring effective tax burdens within the European Union. The study has been prepared by a research consortium of PricewaterhouseCoopers, the Centre for European Economic Research (ZEW), the University of Mannheim, Germany, and the Oxford University Centre for Business Taxation (OUCBT), United Kingdom. The data on the corporate tax systems in the respective countries came from the local offices of PricewaterhouseCoopers; ZEW and the University of Mannheim were responsible for the description of the tax systems and for analysing the effective tax burden on companies; OUCBT undertook the empirical analysis. We are grateful to all the numerous contributors to thi
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