Abstract
This article describes the tax regimes for corporations in the Asia-Pacific Region, India, and Russia and assesses the effective tax burden on domestic and cross-border investments of German and US-American investors. The calculation of effective tax burdens is based on the renowned methodology of Devereux/Griffith. This approach allows condensing the most relevant provisions of tax regimes into a broadly accepted tax burden measure. The results help evaluate the attractiveness of the respective investment locations from a tax perspective and identify the most relevant tax drivers.
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