23 Income Tax Incentives for Investment
Author:
David Holland
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Richard J. Vann
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Language:
English
Print Publication Date:
25 Jun 1998
Keywords:
BOOK; tax treaty; transferor company; investment; investor; enterprise tax; tax liability; parent company; accelerated depreciation; foreign tax credit; residence country; Tax allowances; Tax incentives; Income; Tax holidays; Income and capital gains taxes; Global; Baltics

Abstract

To lay, with one hand, the power of the government on the property of the citizen, and with the other to bestow it upon favored individuals to aid private enterprises and build up private fortunes, is none the less a robbery because it is done under the forms of law and is called taxation.

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Cover Tax Law Design and Drafting, Volume 2
Tax Law Design and Drafting, Volume 2
ISBN:
9781557756336
Publication Date:
25 Jun 1998
Publisher:
International Monetary Fund
DOI:
https://doi.org/10.5089/9781557756336.071
Pages:
731