International tax cooperation and capital mobility

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cepal.bibLevelSección o Parte de un Documento
cepal.callNumberX/C 22(77/2002)
cepal.docTypeRevistas
cepal.idSade20031
cepal.topicEngINTERNATIONAL COOPERATION
cepal.topicEngTAX COOPERATION
cepal.topicSpaCOOPERACIÓN INTERNACIONAL
cepal.topicSpaCOOPERACIÓN TRIBUTARIA
cepal.workareaEngINTERNATIONAL TRADE AND INTEGRATION
cepal.workareaSpaCOMERCIO INTERNACIONAL E INTEGRACIÓN
dc.contributor.authorFitzGerald, Valpy
dc.coverage.spatialEngLATIN AMERICA AND THE CARIBBEAN
dc.coverage.spatialSpaAMERICA LATINA Y EL CARIBE
dc.date.accessioned2014-01-02T18:43:09Z
dc.date.available2014-01-02T18:43:09Z
dc.date.issued2002-08
dc.descriptionIncludes bibliography
dc.description.abstractThe international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernization of Latin America and the Caribbean,but they also pose great challenges.Modern principles of capital taxation for open developing economies indicate the need to find the correct balance between the encouragement of private investment and the financing of social infrastructure, both of which are necessary for sustainable growth.This balance can be sub-optimal when countries compete for foreign investment by granting tax incentives or applying conflicting principles in determining the tax base.The fiscal authorities of the region could obtain a more equitable share of capital tax revenue,without depressing investment and growth,through more effective regional tax rules,double taxation treaties,information sharing and treatment of offshore financial centres along the lines already promoted for OECD members.
dc.formatTexto
dc.format.extentpáginas. 65-78
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/G.2180-P
dc.identifier.urihttps://hdl.handle.net/11362/10886
dc.language.isoeng
dc.physicalDescriptionp. 65-78
dc.relation.isPartOfCEPAL Review
dc.relation.isPartOfNo77
dc.relation.isPartOfSeriesCEPAL Review
dc.subject.unbisEngCAPITAL MOVEMENTS
dc.subject.unbisEngINTERNATIONAL COOPERATION
dc.subject.unbisEngTAXATION
dc.subject.unbisSpaCOOPERACION INTERNACIONAL
dc.subject.unbisSpaMOVIMIENTOS DE CAPITAL
dc.subject.unbisSpaTRIBUTACION
dc.titleInternational tax cooperation and capital mobility
dc.type.coarartículo
dspace.entity.typePublication
relation.isAuthorOfPublication2c314664-650f-41a3-ab5b-e22b35d550e0
relation.isAuthorOfPublication.latestForDiscovery2c314664-650f-41a3-ab5b-e22b35d550e0
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