Fuzzy Mathematical Research on Tax Planning for Location of Foreign Direct Investment

被引：0
|
作者：
Yang, Qi [1 ]
机构：
[1] Xiamen Univ, Accounting Dept, Xiamen, Peoples R China
来源：
2009 INTERNATIONAL CONFERENCE ON INFORMATION MANAGEMENT, INNOVATION MANAGEMENT AND INDUSTRIAL ENGINEERING, VOL 2, PROCEEDINGS | 2009年
关键词：
location; foreign direct investment; tax planning; fuzzy mathematics; UNITED-STATES; POLICY; PANEL; DECISIONS;
D O I：
10.1109/ICIII.2009.175
中图分类号：
TP39 [计算机的应用];
学科分类号：
081203 ; 0835 ;
摘要：
It is difficult for enterprises to make scientific decisions in tax planning for location of foreign direct investment, due to the great difference of tax legislation in different countries. This paper focuses on the difference of value-added tax rate, income tax rate and dual tax exemption of different countries, and brings forward the fuzzy preferential relation arrangement method which can be utilized effectively in the tax planning decision on location of foreign direct investment.
引用
收藏
页码：71 / 74
页数：4
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