Tax burden on foreign direct investments in the AsiaPacific region, India and Russia


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.



Dieter Endres, Clemens Fuest, Katharina Finke, Theresa Lohse & Christoph Spengel