000			01869nab#a2200265#c#4500
003			IEF
005			20180219174228.0
008			170726s2017 USA|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aMartins, Antonio _953126
245			_aInternational investors and corporate taxation _b how many tax rates to look for ? _c António Martins
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650		4	_aINVERSIONES EXTRANJERAS _945091
650		4	_aSOCIEDADES EXTRANJERAS _948469
650		4	_aIMPUESTOS _947460
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aPORTUGAL _948081
520			_aWhen 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.
773	0		_tJournal of Taxation of Investments _w51921 _gv. 34, n. 4, Summer 2017, p. 67-78
942			_cART
942			_z148334
999			_c137276 _d137276