Company Taxation in the Asia-Pacific Region, India, and Russia

1. Front Matter

   Pages i-xx

   PDF

2. Motivation for and Structure of the Study

   • Dieter Endres, Clemens Fuest, Christoph Spengel

   Pages 1-2

3. Company Taxation Regimes in the Asia-Pacific Region, India, and Russia

   • Dieter Endres, Clemens Fuest, Christoph Spengel

   Pages 3-14

4. The Effective Tax Burden on Domestic and Cross-Border Investments in the Asia-Pacific Region

   • Dieter Endres, Clemens Fuest, Christoph Spengel

   Pages 15-32

5. Tax Incentives in the Asia-Pacific Region

   • Dieter Endres, Clemens Fuest, Christoph Spengel

   Pages 33-54

6. Tax Planning Strategies

   • Dieter Endres, Clemens Fuest, Christoph Spengel

   Pages 55-62

7. Corporate Taxation and Foreign Direct Investment Flows

   • Dieter Endres, Clemens Fuest, Christoph Spengel

   Pages 63-75

8. Back Matter

   Pages 77-83

   PDF

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.

• Corporate Income Tax
• International Comparisons of Effective Tax Burdens
• International Tax Planning Strategies
• tax competition
• taxation

From the reviews:

“This study provides an overview and extensive analysis of company taxation in the Asia-Pacific region, India, and Russia. … For the first time the renowned methodology of Devereux/Griffith for determining effective tax rates has been applied to the Asia-Pacific region, India, and Russia in an international comparison. This methodology is now the standard approach to measuring effective tax burdens within the European Union.” (Aktuelle Steuerrundschau, June, 2011)

• PricewaterhouseCoopers AG, Frankfurt, Germany

  Dieter Endres

• , Said Business School, University of Oxford, Oxford, United Kingdom

  Clemens Fuest

• Zentrum für Europäische, Wirtschaftsforschung, Universität Mannheim, Mannheim, Germany

  Christoph Spengel

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