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

Author

Yang, Qi

Author_Institution

Accounting Dept., Xiamen Univ., Xiamen, China

Volume

2

fYear

2009

fDate

26-27 Dec. 2009

Firstpage

71

Lastpage

74

Abstract

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.

Keywords

fuzzy set theory; investment; legislation; tax preparation; dual tax exemption; foreign direct investment; fuzzy mathematical research; fuzzy preferential relation arrangement method; income tax rate; tax legislation; tax planning; value-added tax rate; Environmental economics; Forward contracts; Globalization; Industrial engineering; Information management; Innovation management; Investments; Legislation; Mathematics; Raw materials; foreign direct investment; fuzzy mathematics; location; tax planning;

fLanguage

English

Publisher

ieee

Conference_Titel

Information Management, Innovation Management and Industrial Engineering, 2009 International Conference on

Conference_Location

Xi´an

Print_ISBN

978-0-7695-3876-1

Type

conf

DOI

10.1109/ICIII.2009.175

Filename

5369203