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This volume addresses the two key financing constraints that firms must face: taxation and finance. The taxation analysis focuses on how tax systems in selected Asian economies affect growth and the relative competitiveness of foreign and domestic enterprises. It outlines key features of the systems and provides a set of guidelines for potential foreign investors as to how these systems compare with each other (and with those in Canada and the United States) and predict future developments (including financial innovation and the internet).The study of financial frameworks focuses on corporate finance and analyzes the relationship between financing patterns and the level of development of securities markets and financial liberalization in the region. It focuses on the issue of how firms finance investments and the extent to which they depend on retained earnings and funding obtained through the market.Both studies include Japan, China, Hong Kong, Taiwan, Singapore, Korea, Indonesia, Malaysia, Thailand and Philippines. Both also consider the implications of taxation for savings and investment flows in domestic economies and across borders-and the implications of public sector demand for savings for corporate financing constraints.

Finance --- Taxation --- Financial crises --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- East Asia --- Economic conditions.

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Taxation --- Dictionaries. --- -dictionnaires --- fiscalite --- -336.2003 --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Dictionaries --- woordenboeken --- fiscaliteit --- 336.2003 --- dictionnaires --- Taxation - Dictionaries

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Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which governments may be induced to adopt harmful preferential tax regimes to attract mobile activities. Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases, such as labor and consumption, thus adversely affecting employment and undermining the fairness of tax structures. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices. To achieve this, OECD Member governments have developed "Guidelines on Harmful Preferential Tax Regimes". These Guidelines will discourage the spread of harmful preferential tax regimes and encourage countries with such regimes to eliminate them. To counteract both tax havens and harmful preferential tax regimes, Member governments have also agreed to pursue vigorously the implementation of the other Recommendations in the Report, including entering into a dialogue with non-member countries.

Taxation --- Governance --- Tax havens --- Fiscal policy --- Political Science --- Law, Politics & Government --- Public Finance --- Tax policy --- Foreign tax havens --- Duties --- Fee system (Taxation) --- Tax reform --- Taxation, Incidence of --- Taxes --- Government policy --- Economic policy --- Finance, Public --- Tax exemption --- Tax planning --- Revenue --- Fiscal policy. --- Tax havens. --- Taxation.

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336.2 <1-775> --- financiën, overheid --- fiscaliteit --- fiscaliteit, internationaal --- schuld, overheid --- Taxation --- -Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- 336.2 <1-775> Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Ontwikkelde gebieden --- 336.2 <1-775> Belastingsakkoorden. Belastingswezen--Ontwikkelde gebieden --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Ontwikkelde gebieden --- Belastingsakkoorden. Belastingswezen--Ontwikkelde gebieden --- #SBIB:023.IO --- #SBIB:35H220 --- #SBIB:35H435 --- Duties --- Financieel management bij de overheid: algemene werken --- Beleidssectoren: economisch en werkgelegenheidsbeleid --- Europe --- North America --- Japan --- Taxation - Developed countries - Europe

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Tithes --- Taxation --- Temples --- Akkadian language --- Cuneiform inscriptions, Akkadian --- Dîme --- Impôt --- Akkadien (Langue) --- Inscriptions cunéiformes akkadiennes --- Texts --- Textes --- Ebabbar Temple (Sippar) --- Archives --- Sippar (Extinct city) --- Sippar (Ville ancienne) --- -Cuneiform inscriptions, Akkadian --- -Taxation --- -Temples --- -Tithes --- Church finance --- Ecclesiastical law --- Fees, Ecclesiastical --- Finance, Personal --- Annates --- Church tax --- Income tax --- Architecture --- Church architecture --- Religious institutions --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Akkadian cuneiform inscriptions --- Accadian language --- Assyrian language --- Assyro-Babylonian language --- Babylonian language --- Semitic languages --- Law and legislation --- Religious aspects --- -Archives --- Abu Habba Site (Iraq) --- Abū Ḥabbah Site (Iraq) --- Sippar (Ancient city) --- Iraq --- Antiquities --- Texts. --- -Texts --- Dîme --- Impôt --- Inscriptions cunéiformes akkadiennes --- Archives. --- Tithes - Iraq - Babylonia --- Taxation - Iraq - Babylonia --- Temples - Iraq - Babylonia --- Akkadian language - Texts --- Cuneiform inscriptions, Akkadian - Iraq - Babylonia --- Religious architecture