Company Taxation in the Asia-Pacific Region, India, and Russia

Written in a concise format, this volume offers comprehensive insight into taxation frameworks throughout the Asia-Pacific Region, India and Russia. Typical tax planning strategies are illustrated, in addition to the determinants of the tax regimes, allowing for a clear comparison between countries.

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 the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country derived from the Devereux/Griffith formulae a methodology well known within the EU, but applied to this region for the first time.

Comprehensive insights into the taxation framework including tax incentives Illustration of typical tax planning strategies Tables summarizing main determinants of the tax regimes thus allowing a straightforward comparison between countries Includes supplementary material: sn.pub/extras

Inhalt
Motivation for and Structure of the Study.- Company Taxation Regimes in the Asia-Pacific Region, India, and Russia.- The Effective Tax Burden on Domestic and Cross-Border Investments in the Asia-Pacific Region.- Tax Incentives in the Asia-Pacific Region.- Tax Planning Strategies.- Corporate Taxation and Foreign Direct Investment Flows.