In Pursuit of a Modern Tax System to Accommodate Foreign Investment. Case Study: Venezuela

2017 ◽  
pp. 347-374
Author(s):  
Serviliano Abache Carvajal
Keyword(s):  
Foreign Investment ◽  
Tax System

Banking on Failure

2020 ◽  
Author(s):  
Richard S Collier
Keyword(s):  
Financial Markets ◽  
Financial Institutions ◽  
Current Position ◽  
Tax System ◽  
Number Of Factors ◽  
Tax Systems

This book seeks to explain why and how banks ‘game the system’. More specifically, its objective is to account for why banks are so often involved in cases of misconduct and why those cases often involve the exploitation of tax systems. To do this, a case study is presented in Part I of the book. This case study concerns a highly complex transaction (often referred to as ‘cum-ex’) designed to exploit a flaw at the intersection of the tax system and the financial markets settlements system. It was entered into by a very large number of banks and other financial institutions. A number of factors make the cum-ex transaction remarkable, including the sheer scale of the financial amounts involved, the large number of banks and financial institutions involved, the comprehensive failure of the controls infrastructure in this highly regulated sector, and the fact that authorities across Europe have found it so difficult to deal with the transaction. Part II of the book draws out the wider significance of cum-ex and what it tells us about modern banks and their interactions with tax systems. The account demonstrates why the exploitation of tax systems by banks is practically inevitable due to a variety of systemic features of the financial markets and of tax systems themselves. A number of possible responses to the current position are suggested in the final chapter.

scholarly journals Economic Independence and Zambian Copper. A Case Study of Foreign Investment

1974 ◽  
Vol 7 (3) ◽  
pp. 349-350
Author(s):  
Mark Bostock (Hrsg.) ◽  
Charles Harvey (Hrsg.)
Keyword(s):  
Foreign Investment ◽  
Economic Independence

scholarly journals PAJAK BERGANDA SECARA EKONOMIS ATAS PENGHASILAN DIVIDEN DI INDONESIA DAN ALTERNATIF PENYELESAIANNYA

2019 ◽  
Vol 2 (1) ◽  
pp. 68-76
Author(s):  
Primandita Fitriandi
Keyword(s):  
Tax Policies ◽  
Case Study Approach ◽  
Double Taxation ◽  
Tax System ◽  
Study Approach ◽  
Stock Investment ◽  
Corporate Level

The taxation on income from dividend causes economic double taxation. This happens when profits at the corporate level are taxed and when distributed in the form of dividends to shareholders taxed again. Indonesia still uses a classiccal tax system that allows this double taxation phenomenon. This research was conducted qualitatively with a case study approach to obtain alternative tax policies on income from dividends. The results demonstrated that several countries have left this system and switched to the dividend exemption tax system or a reduction in tariffs. Therefore, these alternatives can be applied in Indonesia to support a better stock investment climate.Pengenaan pajak pada penghasilan dari dividen menimbulkan pajak berganda secara ekonomis. Hal ini terjadi ketika laba di level perseroan dikenakan pajak dan ketika dibagikan dalam bentuk dividen kepada pemegang saham dikenakan pajak lagi. Indonesia masih menggunakan sistem klasik yang memungkinkan terjadinya fenomena pajak berganda ini. Penelitian ini dilakukan secara kualitatif dengan pendekatan studi kasus untuk mendapatkan alternatif kebijakan pajak atas penghasilan dari dividen. Hasil penelitian menunjukkan bahwa sebagian negara sudah meninggalkan sistem ini dan beralih ke sistem pengecualian dividen sebagai objek pajak atau penurunan tarif. Oleh karena itu, alternatif tersebut bisa diterapkan di Indonesia untuk mendukung iklim investasi saham yang lebih baik.

Foreign Investment Effects on Balance of Payments: A Bangladesh Case Study

Asian Survey ◽  
1994 ◽  
Vol 34 (4) ◽  
pp. 343-354 ◽  
Author(s):  
Saiful Islam
Keyword(s):  
Foreign Investment ◽  
Balance Of Payments

Turning Points in International Labor Migration: A Case Study of Thailand

1994 ◽  
Vol 3 (1) ◽  
pp. 175-202 ◽  
Author(s):  
Pracha Vasuprasat
Keyword(s):  
Foreign Investment ◽  
Labor Migration ◽  
Turning Point ◽  
Direct Foreign Investment ◽  
Political Factors ◽  
International Labor ◽  
Commodity Export ◽  
Gulf Crisis ◽  
Market Needs

This article describes the dynamics of the structural transformation of the Thai economy, labor migration and direct foreign investment and proposes an econometric model to explain the migration phenomenon. Though migration shifts have been significantly influenced by political factors such as the Gulf crisis and tensions with Saudi Arabia, economic factors such as the Thai government's liberalization of markets and the expansion of trade and direct foreign investment have contributed to changes in labor market needs. The economic conditions for a shift from net exporter to net importer of labor are posited in the model. The empirical results reveal a turning point in labor migration from Thailand and also confirm the contribution of commodity export in place of labor export in creating employment and income.

Interest-Group Tactics and the Politics of Foreign Investment: The Time-Reader's Digest Case Study

1974 ◽  
Vol 7 (4) ◽  
pp. 616-629 ◽  
Author(s):  
Isaiah A. Litvak ◽  
Christopher J. Maule
Keyword(s):  
Mass Media ◽  
Interest Group ◽  
Foreign Investment

La politique canadienne en matière d'investissements étrangers: le cas Time-Reader's DigestCette étude traite de l'influence des entreprises et des gouvernements, tant canadiens qu'américains, sur la formulation de la politique canadienne concernant la publication des magazines. Les divergences d'intérêts et de perceptions des problèmes entre les ressortissants des diverses régions du Canada et des Etats-Unis sont analysées à partir des mémoires présentés devant la Commission Royale d'Enquête sur les Publications de 1960 et devant le Comité Sénatorial d'Enquête sur les Mass Média de 1970.En prenant comme exemple les pressions exercées sur le gouvernement canadien par deux entreprises américaines, Time et Reader's Digest, les auteurs font ressortir l'importance des implications socio-culturelles et politiques des investissements etrangers. Il appert en effet que la traitement accordé à ces deux entreprises soit éxceptionnel eut égard à la politique généralement protectionniste du gouvernement canadien en ce qui a trait á ce secteur fondamental de l'économie que constituent les communications de masse.

scholarly journals Designing a System Model of Accountability in Tax System of the Islamic Republic of Iran (Case Study of Mazandaran Province Tax Affairs Directorates)

2019 ◽  
Vol 27 (43) ◽  
pp. 7-34
Author(s):  
محمدرضا صبح خیز ◽  
علی مهدی زاده اشرفی ◽  
تورج مجیبی ◽  
محمود اوتادی
Keyword(s):  
System Model ◽  
Islamic Republic ◽  
Mazandaran Province ◽  
Tax System ◽  
Islamic Republic Of Iran

scholarly journals TURNKEY PROJECT DAN DINAMIKA PENGATURAN KETENAGAKERJAAN ASING DI INDONESIA

2018 ◽  
Vol 1 (2) ◽  
pp. 137
Author(s):  
Muhammad Badaruddin ◽  
Suciliani Octavia
Keyword(s):  
Foreign Investment ◽  
Foreign Worker ◽  
Foreign Workers ◽  
Infrastructure Development ◽  
Road Map ◽  
Project Scheme ◽  
The Pacific ◽  
Belt And Road ◽  
Chinese Workers

China’s aggressiveness to conduct its belt and road initiatives through the Pacific Rim meets Presiden Joko Widodo’s ambition to attract foreign investment. The Indonesian President has been very ambitious in reaching high economic growth that requires readiness of infrastructure support. In dealing with China, Indonesia is required to accept China’s turnkey project scheme for infrastructure development, particularly in welcoming Chinese workers and equipments as an integral part of the project package. As a consequence, Indonesia has to loose its foreign worker regulation despite creating new contradictions with its domestic policy. This article is trying to investigate China’s funding and investment influence in Indonesia particularly in the foreign worker management during the period of President Joko Widodo Administration. The research conducted with qualitative method particularly the case study to analyze a sequential case in the field. Result of this research shows that the China’s turnkey project scheme impacts the foreign worker management in Indonesia. Our data displays pretty massive cases related to Chinese workers, extending from the violation of immigration regulation to the increase number of smuggling and other criminal activities. This research also highlight the indication that the Joko Widodo Administration tend to loose the Indonesian foreign worker regulations, as well as being less assertive in processing varous immigration cases which related to Chinese foreign workers. Moreover, the Jokowi administration has changed lots of regulations despite it has conflicting issues with the Law on Foreign Worker. On the other hand, the Parliament’s Special Committee on the Foreign Worker Issue has recommended the Jokowi Administration to pay more serious attention on cases related to the Chinese workers.   Keywords: Turnkey Project, Foreign Investment, Foreign Aid, Regulation on Foreign Worker, Illegal Foreign Worker     Abstrak   Agresivitas Pemerintah China dalam menjalankan belt and road initiatives ke berbagai negara yang terpetakan dalam road map-nya, bertemu dengan kepentingan Indonesia di bawah Pemerintahan Joko Widodo. Yakni ambisi untuk mengejar target pertumbuhan yang tinggi yang mempersyaratkan dibangunnya berbagai proyek infrastruktur sebagai penunjangnya. Pembangunan berbagai proyek tersebut membutuhkan ketersediaan anggaran yang cukup besar dalam waktu cepat. Salah satu strategi pemenuhannya adalah dengan mencari investasi maupun pinjaman luar negeri, terutama asal China yang secara koinsiden juga sedang agresif berekspansi. Kehadiran investasi dan pinjaman asal China di Indonesia dengan skema turnkey project ternyata menimbulkan ekses yang tidak sederhana. Skema tersebut menjadi salah satu pintu masuk tenaga kerja asal China melalui proyek-proyek infrastruktur yang ternyata menimbulkan permasalahan baru dalam pengaturan sektor ketenagakerjaan asing (TKA) di Indonesia. Irisan fenomena dari keinginan untuk merealisasikan proyek infrastruktur secara cepat, kebutuhan anggaran yang cukup tinggi terhadap pendanaan proyek dari China, dan kekurangsiapan dalam pengaturan masuknya tenaga kerja asing adalah fokus dari penelitian yang hasilnya penulis tuangkan dalam artikel ini. Dari penelitian yang dilakukan, terdapat peningkatan berbagai kasus yang terkait dengan kehadiran TKA asal China, antara lain adalah penyalahgunaan visa, penyalahgunaan status kerja, sampai pada meningkatnya angka penyelundupan dan tindak kriminalitas. Penelitian ini menggunakan metode kualitatif dengan menganalisis secara triangular beberapa data yang didapatkan melalui wawancara terhadap narasumber primer, pengolahan dokumen-dokumen resmi, analisis terhadap berbagai literatur dan pemberitaan media massa.   Kata Kunci: Turnkey Project, Investasi Asing, Pinjaman Asing, Tenaga Kerja Asing, Peraturan Ketenagakerjaan

Sign in / Sign up

Export Citation Format

Share Document