Company Taxation in the Asia-Pacific region, India and Russia
The economic importance
of the Asian-Pacific Region, India
has risen significantly. Against this background, the objective of this study
is to put forward reliable information on the effective tax burdens in the
considered countries. Effective tax burdens are relevant for investors’
decisions on location, scale and mode of finance of a potential investment. The
effective tax burdens for the Asian-Pacific Region, India
and Russia will be compared
to respective measures for the EU-Member
States and the United States.
The calculation of the effective tax levels will be based on the approach of
Devereux/Griffith. Moreover the impact of taxes on attracting FDI flows to the
considered countries will be analysed empirically.
Duration: 01.11.2008 - 30.11.2009