International investors and corporate taxation how many tax rates to look for ? António Martins
By: Martins, Antonio
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Material type: 
ArticlePublisher: 2017Subject(s): INVERSIONES EXTRANJERAS | SOCIEDADES EXTRANJERAS | IMPUESTOS | INCENTIVOS FISCALES | PORTUGAL
In:
Journal of Taxation of Investments v. 34, n. 4, Summer 2017, p. 67-78Summary: When an investor analyzes the possible location of a project and looks into the tax environment, the statutory corporate income tax (CIT) usually stands out as a major variable. However, it can be a poor guide to the overall (all-in) tax rate an investment will bear.The author analyzes the overall rate burden imposed by corporate income taxation and its potential impact on investment. Using thePortuguese case.but extending the analysis to the broader international scene.he shows that central government additional taxes and surcharges, regional and local government surcharges, and other components (e.g., autonomous taxation of expenses) can substantially increase the total tax bill and should be carefully scrutinized by investors. A careful analysis of all applied rates.versusjust the statutory CIT.is essential for a realistic assessment of the tax environment an investor faces in a given location. This is especially important in times of strong international tax competition.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 235/2017/34/4-5 (Browse shelf) | Available | OP 235/2017/34/4-5 |
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| OP 235/2017/34/4-2 Estate of McKelvey v. Commissioner | OP 235/2017/34/4-3 Section 355 and the suffering of closely held corporations | OP 235/2017/34/4-4 Securitization of our nation's forests | OP 235/2017/34/4-5 International investors and corporate taxation | OP 235/2017/34/4-6 Winners and losers in " Cosentino " cases | OP 235/2017/35/1-1 Physical presence and state taxing authority | OP 235/2017/35/1-2 Monetizing certain deferred tax assets in a rising interest rate environment |
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
When an investor analyzes the possible location of a project and looks into the tax environment, the statutory corporate income tax (CIT) usually stands out as a major variable. However, it can be a poor guide to the overall (all-in) tax rate an investment will bear.The author analyzes the overall rate burden imposed by corporate income taxation and its potential impact on investment. Using thePortuguese case.but extending the analysis to the broader international scene.he shows that central government additional taxes and surcharges, regional and local government surcharges, and other components (e.g., autonomous taxation of expenses) can substantially increase the total tax bill and should be carefully scrutinized by investors. A careful analysis of all applied rates.versusjust the statutory CIT.is essential for a realistic assessment of the tax environment an investor faces in a given location. This is especially important in times of strong international tax competition.
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