OECD Tax Policy Studies Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis
Title | OECD Tax Policy Studies Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Total Pages | 191 |
Release | 2007-12-20 |
Genre | |
ISBN | 9264038388 |
This publication reports the results of a project examining taxation and foreign direct investment (FDI).
Tax Effects on Foreign Direct Investment
Title | Tax Effects on Foreign Direct Investment PDF eBook |
Author | OECD. Publishing |
Publisher | |
Total Pages | 191 |
Release | 2008 |
Genre | Investments, Foreign |
ISBN |
Reports the results of a project examining taxation and foreign direct investment (FDI), with a focus on three areas. Recent empirical studies and models are first reviewed, with the aim of better understanding what factors explain differences in the responsiveness of FDI to taxation, in different country and industry contexts. Second, the publication reports an exchange of views on considerations that are balanced by tax policy makers in the design of rules governing the taxation of inbound and outbound FDI, including increasing pressure to provide "internationally competitive" tax treatmen.
OECD Tax Policy Studies No. 17 Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis
Title | OECD Tax Policy Studies No. 17 Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis PDF eBook |
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OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment
Title | OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Total Pages | 122 |
Release | 2001-08-20 |
Genre | |
ISBN | 9264188401 |
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.
OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment
Title | OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment PDF eBook |
Author | Organisation for Economic Co-operation and Development |
Publisher | OECD |
Total Pages | 136 |
Release | 2001-09-10 |
Genre | Business & Economics |
ISBN |
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.
ÉTudes de Politique Fiscale de L'Ocde No. 16 Tax Effects on Foreign Direct Investment
Title | ÉTudes de Politique Fiscale de L'Ocde No. 16 Tax Effects on Foreign Direct Investment PDF eBook |
Author | Organisation for Economic Co-operation and Development Staff |
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Total Pages | |
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Genre | |
ISBN | 9789264038394 |
How Tax Policy and Incentives Affect Foreign Direct Investment
Title | How Tax Policy and Incentives Affect Foreign Direct Investment PDF eBook |
Author | Jacques Morisset |
Publisher | World Bank Publications |
Total Pages | 34 |
Release | 2000 |
Genre | Fiscal policy |
ISBN |
Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.