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 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. Front Matter....Pages i-xx Motivation for and Structure of the Study....Pages 1-2 Company Taxation Regimes in the Asia-Pacific Region, India, and Russia....Pages 3-14 The Effective Tax Burden on Domestic and Cross-Border Investments in the Asia-Pacific Region....Pages 15-32 Tax Incentives in the Asia-Pacific Region....Pages 33-54 Tax Planning Strategies....Pages 55-62 Corporate Taxation and Foreign Direct Investment Flows....Pages 63-75 Back Matter....Pages 77-83 This book provides an overview and extensive analysis of company taxation in the Asia-Pacific region, India and Russia. It presents the rates, definitions of taxable income and the available tax incentives. It reviews 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