Dividend Repatriation Decision under Worldwide Tax System
MNC had a plan to indefinitely invest earnings of foreign subsidiary abroad, it was not required to recognize accrued tax expense for the foreign earnings due upon repatriation (Blouin et al., 2017; Graham et al., 2011).
Profit repatriation on foreign portfolio investment declined to $170.2 million during first seven months of FY 2017-18 from $215 million a year back.
According to central bank's data, foreign direct investment (FDI) was higher during the period under review than total profit repatriation. FDI during July-Jan of FY 2017-18 was recorded at $1.487 billion.
Therefore, it is impossible to clearly comprehend the dynamics and magnitude of the present resettlement issues without articulating the historical/ contemporary context of resettlement and voluntary and forced repatriation theories.
It is critically imperative to articulate the theory of voluntary and forced repatriation of refugees, specifically because of the interplay between refugee migration and the apprehensions of refugees' host countries.
Clearly, however, Cuban authorities singled out the Haitian community for forced repatriation
. In addition to the 1937 deportations, around 8,000 haitianos were expelled in 1933-34 and at least another 4,900 in 1938-39.(5) During this same period, a small number of British West Indians left Cuba, but all of them voluntarily.(6) Why, then, did Cuban government officials permit thousands of British West Indian immigrants to remain in Cuba, while at the same time they forcibly deported Elisa Dis, Enrique Francis, and nearly 38,000 other Haitians?
For purposes of this article, we focus on the repatriation
survey rather than the expatriation survey.
From this list, Myanmar verified 3,450 Rohingyas for the first stage of repatriation
(10) State cessation of refugee status is termed "mandated repatriation
." This option is not well developed in international practice.