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Tax Incentives for Foreign Direct Investment

Tax Incentives for Foreign Direct Investment PDF Author: A. J. Easson
Publisher: Kluwer Law International B.V.
ISBN: 9041122281
Category : Law
Languages : en
Pages : 262

Book Description
Each national report addresses, among other things, the following issues: - the sources of law and general principle of the law of evidence - the means of evidence - the role of the judge and the parties in the evidence procedure - the evaluation of evidence - the production of evidence - the registration of produced evidence - the possibilities to admit new evidence or to renew evidence in appeal proceedings.

Tax Incentives for Foreign Direct Investment

Tax Incentives for Foreign Direct Investment PDF Author: A. J. Easson
Publisher: Kluwer Law International B.V.
ISBN: 9041122281
Category : Law
Languages : en
Pages : 262

Book Description
Each national report addresses, among other things, the following issues: - the sources of law and general principle of the law of evidence - the means of evidence - the role of the judge and the parties in the evidence procedure - the evaluation of evidence - the production of evidence - the registration of produced evidence - the possibilities to admit new evidence or to renew evidence in appeal proceedings.

How Tax Policy and Incentives Affect Foreign Direct Investment

How Tax Policy and Incentives Affect Foreign Direct Investment PDF Author: Jacques Morisset
Publisher: World Bank Publications
ISBN:
Category : Fiscal policy
Languages : en
Pages : 34

Book Description
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.

Using Tax Incentives to Compete for Foreign Investment

Using Tax Incentives to Compete for Foreign Investment PDF Author: Louis T. Wells
Publisher: World Bank Publications
ISBN: 9780821349922
Category : Business & Economics
Languages : en
Pages : 126

Book Description
Annotation This volume consists of two essays: the first one examines this issue in the context of Indonesia, the second provides a review of earlier literature.

Global Investment Competitiveness Report 2017/2018

Global Investment Competitiveness Report 2017/2018 PDF Author: World Bank Group
Publisher: World Bank Publications
ISBN: 1464811857
Category : Business & Economics
Languages : en
Pages : 182

Book Description
The Global Investment Competitiveness report presents new insights and evidence on drivers of foreign direct investment (FDI) in developing countries, and FDI’s role in development. The report’s survey of 750 executives of multinational corporations finds that a business-friendly legal and regulatory environment is a key driver of investment decisions in developing countries, along with political stability, security, and macroeconomic conditions. The report’s topic-specific chapters explore the potential of FDI to create new growth opportunities for local firms, assess the power of tax holidays and other fiscal incentives to attract FDI, analyze characteristics of FDI originating in developing countries, and examine the experience of foreign investors in countries affected by conflict and fragility. Three key features of this Global Investment Competitiveness report distinguish it from other publications on FDI. First, its insights are based on a combination of first-hand perspectives of investors, extensive analysis of available data and evidence, and international good practices in investment policy design and implementation. Secondly, rather than exploring broad FDI trends, the report provides detailed and unique analysis of FDI depending on its motivation, sector, geographic origin and destination, and phase of investment. Thirdly, the report offers practical and actionable recommendations to policymakers in developing countries wishing to reform their business climates for increased investment competitiveness. As such, the report is meant to complement other knowledge products of the World Bank Group focused even more explicitly on country-level data, detailed reform diagnostics, and presentation of best practices. We are confident this report will bring value and fresh perspectives to a variety of audiences. To governments and policymakers, including investment promotion professionals, the report offers direct insights into the role of government policies and actions in investors’ decision-making. To foreign investors and site location consultants, the report provides information on FDI trends and drivers across sectors and geographies. For academic audiences, the new datasets on investment incentives and FDI motivations enables opportunities for additional research and analysis. Lastly, for development assistance providers and other stakeholders, the report highlights key approaches for maximizing FDI’s benefits for development.

OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment

OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264188401
Category :
Languages : en
Pages : 122

Book Description
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.

How Tax Policy and Incentives Affect Foreign Direct Investment

How Tax Policy and Incentives Affect Foreign Direct Investment PDF Author: Jacques P. Morisset
Publisher:
ISBN:
Category :
Languages : en
Pages : 30

Book Description
Tax incentives neither ma ...

Tax Incentives and Foreign Direct Investment

Tax Incentives and Foreign Direct Investment PDF Author:
Publisher:
ISBN: 9789211125153
Category : Investments, Foreign
Languages : en
Pages : 169

Book Description
Foreign direct investment (FDI) is increasingly being recognized as an important factor in the economic development of countries. This study contains a survey of tax incentive regimes in over 45 countries from all regions of the world. The analysis sheds light on other issues such as design considerations, the importance of proper administration of incentives and measures to increase the efficacy of tax incentives offered. Policy makers will find the study a useful tool in the design, implementation and administration of tax incentives.

Rethinking Investment Incentives

Rethinking Investment Incentives PDF Author: Ana Teresa Tavares-Lehmann
Publisher: Columbia University Press
ISBN: 0231541643
Category : Business & Economics
Languages : en
Pages : 369

Book Description
Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed and implemented, these incentives can advance a wide range of policy objectives (increasing employment, promoting sustainability, and reducing inequality). Yet since design and implementation are complicated, incentives have been associated with rent-seeking and wasteful public spending. This collection illustrates the different types and uses of these initiatives worldwide and examines the institutional steps that extend their value. By combining economic analysis with development impacts, regulatory issues, and policy options, these essays show not only how to increase the mobility of capital so that cities, states, nations, and regions can better attract, direct, and retain investments but also how to craft policy and compromise to ensure incentives endure.

OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment

OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment PDF Author: Organisation for Economic Co-operation and Development
Publisher: OECD
ISBN:
Category : Business & Economics
Languages : en
Pages : 136

Book Description
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.

Global Investment Competitiveness Report 2019/2020

Global Investment Competitiveness Report 2019/2020 PDF Author: World Bank Group
Publisher: World Bank Publications
ISBN: 1464815437
Category : Business & Economics
Languages : en
Pages : 321

Book Description
The Global Investment Competitiveness Report 2019-2020 provides novel analytical insights, empirical evidence, and actionable recommendations for governments seeking to enhance investor confidence in times of uncertainty. The report's findings and policy recommendations are organized around "3 ICs" - they provide guidance to governments on how to increase investments' contributions to their country's development, enhance investor confidence, and foster their economies' investment competitiveness. The report presents results of a new survey of more than 2,400 business executives representing FDI in 10 large developing countries: Brazil, China, India, Indonesia, Malaysia, Mexico, Nigeria, Thailand, Turkey, and Vietnam. The results show that over half of surveyed foreign businesses have already been adversely affected by policy uncertainty, experiencing a decrease in employment, firm productivity, or investment. Foreign investors report that supporting political environments, stable macroeconomic conditions, and conducive regulatory regimes are their top three investment decision factors. Moreover, the report's new global database of regulatory risk shows that predictability and transparency increase investor confidence and FDI flows. The report also assesses the impact of FD! on poverty, inequality, employment, and firm performance using evidence from various countries. It shows that FDI in developing countries yields benefits to their firms and citizens-including more and better-paid jobs-but governments need to be vigilant about possible adverse consequences on income distribution. The report is organized in S chapters: Chapter 1 presents the results of the foreign investor survey. Chapter 2 explores the differential performance and development impact of greenfield FDI, local firms acquired by multinational corporations {i.e. brownfield FDI), and domestically-owned firms using evidence from six countries. Chapter 3 assesses the impact of FDI on poverty, inequality, employment and wages, using case study evidence from Ethiopia, Turkey and Vietnam. Chapter 4 presents a new framework to measure FDI regulatory risk that is linked to specific legal and regulatory measures. Chapter S focuses on factors for increasing the effectiveness of investment promotion agencies.