| Titre | Investissements étrangers dans les pays en développement : aspects fiscaux internationaux | |
|---|---|---|
| Auteur | Jean-François Court | |
 |
Revue | Revue française d'administration publique |
| Numéro | no 13, 1980/1 | |
| Rubrique / Thématique | Fiscalité et développement. Travaux du séminaire organisé par les ministères de l'Économie et du Budget. Paris, 26-30 novembre 1979 Fiscalité et investissement |
|
| Page | 24 pages | |
| Résumé anglais |
Foreign Investment in Developing Countries : International Taxation Issues.
Naturally, foreign investments 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. Source : Éditeur (via Persée) |
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| Article en ligne | https://www.persee.fr/doc/rfap_0152-7401_1980_num_13_1_2018 |
