The criteria of tax neutrality: capital export neutrality,capital import neutrality and national neutrality

Question

Quizplus · Accepted Answer

Capital export neutrality and capital import neutrality can be inconsistent with national neutrality, as they focus on the tax treatment of foreign investments and can result in favoring one country over another. National neutrality, on the other hand, emphasizes equal treatment of all investments, regardless of their origin. Therefore, the criteria of tax neutrality are not always consistent with one another.

The Criteria of Tax Neutrality: Capital Export Neutrality,capital Import Neutrality