Tax Effects on Foreign Direct Investment : Recent Evidence and Policy Analysis.

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? ta.  Read more...