Tax Incentives for Private Investment in Developing Countries

  • Robert Anthoine

Table of contents

  1. Front Matter
    Pages I-XIII
  2. Statement of Reporter

    1. Robert Anthoine
      Pages 1-13
  3. Statements of Developed Countries

    1. Front Matter
      Pages 15-15
    2. Kevin J. Edwards
      Pages 17-39
    3. Heinz H. Löber
      Pages 41-45
    4. R. D. de Broglio
      Pages 47-49
    5. James Scott Peterson, Robert Anthoine
      Pages 51-58
    6. Svend Oppenhejm
      Pages 59-60
    7. J. C. Goldsmith
      Pages 61-73
    8. Reinhard Poellath
      Pages 75-106
    9. Giuseppe Bisconti, Bruno Gangemi
      Pages 107-112
    10. Gary M. Thomas
      Pages 113-138
    11. A. Hartman
      Pages 139-149
    12. Sten Sandell, Torbjörn Sköld
      Pages 151-152
    13. Robert Briner
      Pages 153-158
    14. Peter M. B. Rowland
      Pages 159-165
    15. Robert Anthoine
      Pages 167-175
    16. Robert Anthoine
      Pages 177-179
  4. Statements of Developing Countries

    1. Front Matter
      Pages 181-181
    2. Pedro de Elizalde
      Pages 183-186
    3. J. F. Gouvea Vieira
      Pages 187-213
    4. George N. Stathopoulos
      Pages 215-224
    5. Sergio Garcia Granados
      Pages 225-229
    6. Vasant P. Mehta
      Pages 231-249
    7. Seddik Zaari
      Pages 251-260
    8. Bernardo Ma Cremades
      Pages 261-262
    9. Miodrag P. Popovic
      Pages 263-272

About this book


The purpose of this book is to provide within a single volume a comparative analysis of the tax laws of developed countries bearing upon direct private investment in developing countries, and a representative sample of developing country laws bearing upon the receipt of such investment. This study was initiated by the Tax Committee of the Business Section of the International Bar Association under the leadership of Jean-Claude Goldsmith of the Paris Bar. I undertook to act as the reporter, to browbeat colleagues in other countries to write national reports, and to provide the reporter's overview statement. This report includes studies of fourteen developed countries prepared by national reporters and summaries of five other developed country laws. Note­ worthy are the detailed examinations of the laws of the Federal Republic of Germany and of Japan, the two developed countries that have provided the most comprehensive system of incentives for private investment in developing countries. Also contained herein are reports from eight developing countries, including a thorough examination of the laws of Brazil. Attention is paid in the developed country reports not only to those tax provisions that act as in inducement to foreign investment but also to those that favor domestic investment and hence act as a disincentive to foreign investment. Relevant double taxation agreements are discussed, and other aspects such as exchange control and government grants are also mentioned.


Argentina Brazil Germany Italy Japan Switzerland business developing countries investment leadership sweden taxation

Editors and affiliations

  • Robert Anthoine
    • 1
  1. 1.Columbia UniversityNew YorkUSA

Bibliographic information

  • DOI
  • Copyright Information Springer Science+Business Media B.V. 1979
  • Publisher Name Springer, Dordrecht
  • eBook Packages Springer Book Archive
  • Print ISBN 978-94-017-4471-3
  • Online ISBN 978-94-017-4469-0
  • Buy this book on publisher's site