Fiscalité et investissement (Record no. 38407)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02053naa a2200217uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 1012615585037 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190218141936.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 110126s1980 xx ||||gr |0|| 0 fre d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 245 10 - TITLE STATEMENT | |
| Title | Fiscalité et investissement |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Paris : |
| Name of publisher, distributor, etc. | IIAP, |
| Date of publication, distribution, etc. | janv,/mars 1980 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | >The legal and fiscal aspects of investment promotion in developing countries: investment codes by François Corfmat |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | After listing the main policies for encouraging investment through favorable taxation as found in most of the investment codes of French-speaking Africa, the author questions the economic advantages resulting from or meant to result from favorable taxation. He states that in some cases fiscal advantages granted to stimulate investment may have boomerang effects on the conomy, to finally outline the proper conditions which tax advantages ought to meet for investment purposes, viz: the need for: selecting the right economic sectors to privelege; selecting feasible projects; and for costing exemptions in terms of loss of revenue for the State. |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | >Foreign investment in developing countries: international taxation issues by Jean-François Court |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Naturally, foreign investmens raise international taxation issues. This imposes on grantees and more particularly developing countries political options to take in matters of economy and taxation which call for due consideration of whatever interaction there may be with the tax system of the developed countries of origin. Such an interaction, if any, has to be regulated by bilateral ad hoc arrangements or more conventional tax agreements. The latter undoubtedly present advantages for foreign investors through extending a safe protection of their interests |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | >Items of discussion |
| 773 08 - HOST ITEM ENTRY | |
| Title | Revue Française D'Administration Publique |
| Related parts | 13, p. 65-112 |
| Place, publisher, and date of publication | Paris : IIAP, janv,/mars 1980 |
| International Standard Serial Number | ISSN 01527401 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20110126 |
| Operator's initials, OID (RLIN) | 1558^b |
| Cataloger's initials, CIN (RLIN) | Daiane |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20110131 |
| Operator's initials, OID (RLIN) | 1610^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
No items available.
