Dabner, Justin (1996) Are taxation incentives designed to attract regional corporate headquarters likely to be effective? International Trade and Business Law, 2 (2). pp. 21-65.

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Abstract

[Extract] The potential markets offered by the development of the Chinese and South East Asian economies, together with the political uncertainties clouding Hong Kong's future and the increasing costs of operating in that jurisdiction provide a window of opportunity for other countries in the South East Asia/South West Pacific region to attract multinational companies (MNCs). The various competing nations have sought to attract these MNCs by capitalising on their natural advantages and providng further incentives. In this respect, tax laws have been viewed as an important policy tool. Furthermore, on the basis that regional headquarters (RHQ) companies are particularly mobile, these entities have been especially targeted. this article examines the likely effectiveness of using taxation as a plicy tool to encourage the location of RHQ companies to a particular country.

Item ID:	33528
Item Type:	Article (Research - C1)
ISSN:	1836-8573
Date Deposited:	01 Dec 2017 01:42
FoR Codes:	18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes:	97 EXPANDING KNOWLEDGE > 970118 Expanding Knowledge in Law and Legal Studies @ 100%
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