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The Indirect Side of Direct InvestmentMultinational Company Finance and Taxation$
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Jack M. Mintz and Alfons J. Weichenrieder

Print publication date: 2010

Print ISBN-13: 9780262014496

Published to MIT Press Scholarship Online: August 2013

DOI: 10.7551/mitpress/9780262014496.001.0001

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What Governments May Do: Policy Options

What Governments May Do: Policy Options

(p.127) 6 What Governments May Do: Policy Options
The Indirect Side of Direct Investment

Jack M. Mintz

Alfons J. Weichenrieder

The MIT Press

This chapter reviews various policy approaches to the taxation of international income and the deductibility of financing costs. It begins by considering tax policy objectives that a government may adopt and how this affects the international allocation of capital. This is followed by an analysis of outbound and inbound investment issues and the tax treatment of interest. It examines whether a country should fully tax foreign source profits on an accrual basis or exempt it with limitations on interest deductibility. A final section considers issues related to international cooperation in taxation, including the allocation of a harmonized tax base.

Keywords:   international income, taxation, tax policy, capital allocation, harmonized tax base

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