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Corporate tax in an international environment - Problems and possible remedies
(Valtion taloudellinen tutkimuskeskus VATT, 2015-03-17)
This paper addresses the problems of corporate taxation in a globalized world. It first illustrates recent trends in international practices and then reviews the literature on the effects of corporate taxes in closed and ...
Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven
(Valtion taloudellinen tutkimuskeskus VATT, 2005-04-28)
The initial cost of capital of a foreign subsidiary, financed by its parent from abroad, is dependent on repatriation taxes and this also applies to all follow-up investments financed from marginal foreign profits, ...
Effects of Equalization Tax on Multinational Investments and Transfer Pricing
(Valtion taloudellinen tutkimuskeskus VATT, 2004-06-15)
This paper analyzes effects of equalization tax on the decisions of a multinational company. Equalization tax is an extra corporation tax on dividend distributions to ensure that the underlying profit of a dividend has ...