International tax cooperation and capital mobility

International tax cooperation and capital mobility

Includes bibliography

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Detalles Bibliográficos
Autor principal: FitzGerald, Valpy
Formato: Texto
Lenguaje:English
Publicado: 2014
Materias:
COOPERACION INTERNACIONAL
MOVIMIENTOS DE CAPITAL
TRIBUTACION
CAPITAL MOVEMENTS
INTERNATIONAL COOPERATION
TAXATION
Acceso en línea:http://hdl.handle.net/11362/10886
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spelling oai-11362-108862020-03-04T19:57:23Z International tax cooperation and capital mobility FitzGerald, Valpy COOPERACION INTERNACIONAL MOVIMIENTOS DE CAPITAL TRIBUTACION CAPITAL MOVEMENTS INTERNATIONAL COOPERATION TAXATION Includes bibliography The international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernization of Latin America and the Caribbean,but they also pose great challenges.Modern principles of capital taxation for open developing economies indicate the need to find the correct balance between the encouragement of private investment and the financing of social infrastructure, both of which are necessary for sustainable growth.This balance can be sub-optimal when countries compete for foreign investment by granting tax incentives or applying conflicting principles in determining the tax base.The fiscal authorities of the region could obtain a more equitable share of capital tax revenue,without depressing investment and growth,through more effective regional tax rules,double taxation treaties,information sharing and treatment of offshore financial centres along the lines already promoted for OECD members. 2014-01-02T18:43:09Z 2014-01-02T18:43:09Z 2002-08 Texto Sección o Parte de un Documento http://hdl.handle.net/11362/10886 LC/G.2180-P en CEPAL Review CEPAL Review 77 application/pdf AMERICA LATINA Y EL CARIBE LATIN AMERICA AND THE CARIBBEAN
institution Cepal
collection Cepal
language English
topic COOPERACION INTERNACIONAL
MOVIMIENTOS DE CAPITAL
TRIBUTACION
CAPITAL MOVEMENTS
INTERNATIONAL COOPERATION
TAXATION
spellingShingle COOPERACION INTERNACIONAL
MOVIMIENTOS DE CAPITAL
TRIBUTACION
CAPITAL MOVEMENTS
INTERNATIONAL COOPERATION
TAXATION
FitzGerald, Valpy
International tax cooperation and capital mobility
description Includes bibliography
format Texto
author FitzGerald, Valpy
author_facet FitzGerald, Valpy
author_sort FitzGerald, Valpy
title International tax cooperation and capital mobility
title_short International tax cooperation and capital mobility
title_full International tax cooperation and capital mobility
title_fullStr International tax cooperation and capital mobility
title_full_unstemmed International tax cooperation and capital mobility
title_sort international tax cooperation and capital mobility
publishDate 2014
url http://hdl.handle.net/11362/10886
work_keys_str_mv AT fitzgeraldvalpy internationaltaxcooperationandcapitalmobility
_version_ 1718434640114483200

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