Tax Incentives for Private Investment in Developing Countries

1. Front Matter

   Pages I-XIII

   PDF

2. Statement of Reporter

   1. Statement of Reporter

      • Robert Anthoine

      Pages 1-13

3. Statements of Developed Countries

   1. Front Matter

      Pages 15-15

      PDF

   2. Australia

      • Kevin J. Edwards

      Pages 17-39

   3. Austria

      • Heinz H. Löber

      Pages 41-45

   4. Belgium

      • R. D. de Broglio

      Pages 47-49

   5. Canada

      • James Scott Peterson, Robert Anthoine

      Pages 51-58

   6. Denmark

      • Svend Oppenhejm

      Pages 59-60

   7. France

      • J. C. Goldsmith

      Pages 61-73

   8. Federal Republic of Germany

      • Reinhard Poellath

      Pages 75-106

   9. Italy

      • Giuseppe Bisconti, Bruno Gangemi

      Pages 107-112

   10. Japan

       • Gary M. Thomas

       Pages 113-138

   11. Netherlands

       • A. Hartman

       Pages 139-149

   12. Sweden

       • Sten Sandell, Torbjörn Sköld

       Pages 151-152

   13. Switzerland

       • Robert Briner

       Pages 153-158

   14. United Kingdom

       • Peter M. B. Rowland

       Pages 159-165

   15. United States of America

       • Robert Anthoine

       Pages 167-175

   16. Summary of Other Developed Country Laws

       • Robert Anthoine

       Pages 177-179

4. Statements of Developing Countries

   1. Front Matter

      Pages 181-181

      PDF

   2. Argentina

      • Pedro de Elizalde

      Pages 183-186

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

• Columbia University, New York, USA

  Robert Anthoine

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