Kenya’s economy grew by 5.6%( 2015)Africa | Focus FDI
Kenya’s economy grew by 5.6%( 2015) Kenya’s economy grew by 5.6 percent in 2015. The east African country recorded the largest nominal increase in FDI projects (International Monetary Fund) EU Forecast euf:ba.18.l:17/nws-01Read More →
Japan, increased its funding for Africa’s infrastructureAfrica | Focus FDI
Japan, increased its funding for Africa’s infrastructure Japan, for example, increased its funding for Africa’s infrastructure across energy, transport, water, and ICT from $1.5bn in 2013 to $2.1bn in 2014. And that is why African governments are sharing knowledge and engaging in peer-to-peer dialogues, such as with the OECD DevelopmentRead More →
China proclaimed its policy of reformand opening in the late 1970s
China proclaimed its policy of reformand opening in the late 1970s After China proclaimed its policy of reformand open- ing in the late 1970s, it first positioned itself as a signifi – cant host country for foreign direct investment (FDI). Only since the beginning of the 21st century did China’Read More →
Chinese investment
Chinese investment By contrast, Chinese investment in Germany, particularly in the formof mergers and acquisitions (M&A) , is a relatively new phenomenon. The increase of Chinese FDI in Germany contributes to balancing bilateral investment flows between the two countries, although there was a sharp decline in 2015. However, the ChineseRead More →
German foreign direct investment(FDI) in China
German foreign direct investment(FDI) in China Important for both countries, German foreign direct investment (FDI) in China has to date been greater than the other way around, with German companies investing in China since the early 1980s. For example, Volkswagen began building the first Chinese-German j oint venture in ShanghaiRead More →
Dividends
Dividends Dividends When profits are distributed to a corporation, these profits are generally exempt from corporate taxation at the shareholder level. However, an amount equivalent to 5% of a corporation’s dividend income is treated as a non-deductible business expense. Thus, only 95% of the dividend income received is effectively tax-exempt.Read More →
Example of the application of the earnings stripping rules:
Example of the application of the earnings stripping rules: Example of the application of the earnings stripping rules: Year 2015 € EBITDA in 2015 20.0 Interest expense 8.0 Interest income 4.0 Net interest expense 4.0 Directly deductible interest expense 4.0 30% x EBITDA 6.0 Deductible net interest expense 4.0 RemainingRead More →
De-minimis threshold (Freigrenze)
De-minimis threshold (Freigrenze) De-minimis threshold (Freigrenze): The earnings stripping rules do not apply where interest expense exceeds positive interest income by less than € 3m (tax threshold). Thus, small and medium- sized business enterprises are in many cases unaffected by the new earnings stripping rules. Non-group businesses (Konzernklausel): The earningsRead More →
Public research system
Public research system The governance, funding and implementation of public agricultural research is split between the federal and the state (Länder) level. Leading actor is the Federal Ministry for Food and Agriculture (BMEL) being responsible for federal (departmental) research institutions and funding of particular research programmes such as the ‘FederalRead More →