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U.S. Foreign Direct Investment In Developing Countries: A Case Study Of Malaysia, Mexico And South Africa, Abenaa A. Oti-Prempeh
U.S. Foreign Direct Investment In Developing Countries: A Case Study Of Malaysia, Mexico And South Africa, Abenaa A. Oti-Prempeh
LLM Theses and Essays
There is an upsurge for foreign investment in developing countries. Developing countries that seek foreign investment actually prefer foreign direct investment. The issue of foreign direct investment has become a controversial issue among developing countries. Though this type of investment provides economic growth, employment, and infrastructure development, developing countries may also suffer legal and economic manipulation by the foreign investors at the expense of their countries’ resources. The foreign investment policies of developing countries that seek such foreign direct investment ultimately determine the actions of foreign investors. In many developing countries, foreign investment policies and other investment regulation are catalysts …
Transfer Pricing: A Comparative Study Of The French And U.S. Legal Systems, Valerie Ciancia
Transfer Pricing: A Comparative Study Of The French And U.S. Legal Systems, Valerie Ciancia
LLM Theses and Essays
For several decades, the number of multinational corporations has significantly increased and this phenomenon has created a new problem: the issue of transfer pricing. Indeed, national states have observed that multinationals could simply manipulate cross- border transfer pricing policies in order to shift profits from one jurisdiction to another. France, along with the United States, was one of the very first countries to introduce transfer-pricing legislations. Although the aims of the French and U.S. transfer pricing systems are similar, the means used to apply such rules are different and often raise difficulties to get rid of double taxations. Nevertheless, many …