Tax Obstacles to the Cross-Border Movement of Companies: Direct Investment

2021 ◽  
pp. 134-192
Keyword(s):  
Direct Investment ◽  
Cross Border ◽  
The Cross ◽  
Cross Border Movement

PROSPECTS OF CROSS-BORDER INVESTMENT COOPERATION BETWEEN UKRAINE AND HUNGARY

2017 ◽  
Author(s):  
Volodymyr Hoblyk ◽  
◽  
Maryna Resler ◽  
Yaroslava Demyan ◽  
◽  
...  
Keyword(s):  
European Union ◽  
Foreign Direct Investment ◽  
Direct Investment ◽  
Development Program ◽  
Retail Trade ◽  
Border Region ◽  
The European Union ◽  
Foreign Investors ◽  
Cross Border ◽  
The Cross

The article examines the attraction of foreign investment in the Transcarpathian region within the cross-border region. Investment cooperation with the territories bordering the countries of the European Union - Poland, Romania, and Hungary - is analyzed. Slovakia. It is established that the most intensive cooperation is carried out in the Ukrainian-Hungarian cross-border region. In addition to foreign direct investment, Hungary provides both lending assistance and through Egan Ede's Economic Development Program, strengthening economic, cultural, and historical ties with its border areas. Using statistical methods, the inflow of foreign direct investment in the Transcarpathian region is analyzed. It is established that the total volume of foreign direct investment is 243 million US dollars, including from the countries of the European Union 225.3 million US dollars, which is 92.7% of the total. It is determined that the greatest interest among foreign investors by type of economic activity is as follows: industry - 77.3% (total), wholesale and retail trade - 5.2%, then - transport, agriculture, forestry and fisheries, construction, real estate transactions. The share of Hungarian investments in the Transcarpathian region is most significant among neighboring countries. The possibilities of using the experience of Hungary in the administrative-territorial and land reform and the possibility of applying it in territorial communities are considered. It is proposed to create an association of agricultural producers in the united communities with the participation of farmers, private farms, and foreign investors. The methodology and principles of creating the association are laid down. The study identified factors that hinder the process of investing and improving the investment climate in the cross-border region. The most important is the insufficient development of border infrastructure, inadequate institutional support for investment activities, low quality of human capital, the inertia of border business.

scholarly journals Exit Taxation as an Obstacle to Corporate Emigration from the Spectre of EU Tax Law

2011 ◽  
Vol 13 ◽  
pp. 245-281
Author(s):  
Christiana Hji Panayi
Keyword(s):  
Case Law ◽  
Tax Law ◽  
Investment Strategies ◽  
Cross Border ◽  
Tax Legislation ◽  
The Cross ◽  
The Impact ◽  
Direct Tax ◽  
Cross Border Movement

AbstractIn this chapter I examine how the cross-border movement of companies may be affected by some tax rules and I consider the impact of EU law on such rules. The examination is in the context of the case law of the Court of Justice and the limited EU direct tax legislation. I assess how these affect the cross-border movement of companies as well as their investment strategies. I conclude by considering whether this is a satisfactory way of dealing with the issues. The contents of this chapter are based on materials available up to 1st March 2011.

Liberalization

2021 ◽  
Author(s):  
Timm Betz ◽  
Amy Pond
Keyword(s):  
Political Economy ◽  
Public Goods ◽  
Global Economy ◽  
International Political Economy ◽  
International Organization ◽  
Capital Goods ◽  
Private Goods ◽  
Cross Border ◽  
The Cross ◽  
Cross Border Movement

Liberalization is the removal of barriers to the cross-border movement of capital, goods, and people. Understanding liberalization is central to understanding how governments respond to and shape the global economy. This article reviews the literature on liberalization from a public-goods perspective, where liberalization is seen as benefiting the population as a whole, and from a private-goods perspective, where liberalization benefits a select few. These perspectives are united by questions over who supports liberalization, when liberalization occurs, and how governments liberalize markets. The article further explores the methods and approaches used by American International Political Economy (IPE), represented by articles published in International Organization, and British IPE, represented by articles published in the Review of International Political Economy.

scholarly journals Exit Taxation as an Obstacle to Corporate Emigration from the Spectre of EU Tax Law

2011 ◽  
Vol 13 ◽  
pp. 245-281
Author(s):  
Christiana Hji Panayi
Keyword(s):  
Case Law ◽  
Tax Law ◽  
Investment Strategies ◽  
Cross Border ◽  
Tax Legislation ◽  
The Cross ◽  
The Impact ◽  
Direct Tax ◽  
Cross Border Movement

AbstractIn this chapter I examine how the cross-border movement of companies may be affected by some tax rules and I consider the impact of EU law on such rules. The examination is in the context of the case law of the Court of Justice and the limited EU direct tax legislation. I assess how these affect the cross-border movement of companies as well as their investment strategies. I conclude by considering whether this is a satisfactory way of dealing with the issues. The contents of this chapter are based on materials available up to 1st March 2011.

scholarly journals The effect of the Convention on International Trade in Endangered Species on scientific collections

2008 ◽  
Vol 275 (1637) ◽  
pp. 987-989 ◽  
Author(s):  
David L Roberts ◽  
Andrew R Solow
Keyword(s):  
International Trade ◽  
Costa Rica ◽  
Endangered Species ◽  
Empirical Analysis ◽  
Wild Animals ◽  
Cross Border ◽  
Collection Record ◽  
The Cross ◽  
Scientific Collections ◽  
Cross Border Movement

The Convention on International Trade in Endangered Species (CITES) was conceived in the spirit of cooperation, with the aim of ensuring that the international trade in wild animals and plants, including all parts and derivatives, did not threaten their survival. However, concerns have been raised by scientists that CITES hinders the cross-border movement of scientific specimens. To our knowledge, no empirical analysis has been undertaken to demonstrate the existence of this effect. We test for a CITES effect on the collection record of orchids from Brazil and Costa Rica using the collection records of bromeliads, which are not covered by CITES, as a control. Highly significant effects are found in both countries.

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