Tax incentives for foreign direct investment - part I : recent trends and countertrends

Journal
Author
Easson, A.
Published Date
Issue
Bulletin for International Taxation 2001 (Volume 55), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Examines evidence that suggests that tax considerations are an increasingly important factor in investment decisions and that special tax incentives have lately become substantially more effective as instruments for attracting foreign direct investment (FDI). Also reviews trends in national policies towards foreign direct investment, suggests why investment incentives have become more important and more effective, and looks at the pressures exerted on governments, especially in developing countries, to compete for FDI by offering special incentives.