Investissement direct étranger, régimes fiscaux, modes de financement et politique économique régionale

Research output: Contribution to journalArticle

Abstract

Countries or regions willing to swell foreign direct investments on their territory have to account for international tax rules and parameters as well as financial behaviour of the multinational group. Grounded on the theoretical framework of effective taxation, this paper shows how the exemption or the credit regime implemented by the home country and the financing structure chosen by the multinational firm (simple and more complicated financing methods like the use of a hybrid instrument or the creation of a branch in another jurisdiction) affect the efficiency of investment incentives granted by the host country (or region).
Original languageEnglish
Pages (from-to)5-32
Number of pages28
JournalRevue d'Economie Régionale et Urbaine
Volume4
Publication statusPublished - 2010

Keywords

  • regional policies
  • corporate taxation
  • international taxation
  • financial structure

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