Tax Effects on Foreign Direct Investment [electronic resource]: Recent Evidence and Policy Analysis /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co-operation and Development.
Paris : OECD Publishing,
2007.
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 treatment.  Third, the publication presents findings from a new framework developed for the project to analyse the implications of tax-planning by multinationals in reducing effective tax rates on cross-border investment.  The findings highlight the need to address tax-planning when attempting to measure the “true” tax burden on FDI.
Description based upon print version of record.
Foreword; Table of Contents; Executive Summary; Chapter 1. Alternative Models for Analysing Tax Effects on FDI; Chapter 2. Tax Effects on FDI - Empirical Evidence; Chapter 3. Taxation of Inbound FDI - Policy Considerations and Perspectives; Chapter 4. Taxation of Outbound FDI - Policy Considerations and Perspectives; Chapter 5. Assessing the FDI Response to Tax Reform and Tax Planning; References; Annex A. Average and Marginal Effective Tax Rates for FDI under Alternative Financing Structures and Tax-planning Strategies
Annex B. Tax Planning Costs and Behaviour - An Analysis of Repatration Taxes on Dividends
Includes bibliographical references (p. 149-154).
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 treatment.  Third, the publication presents findings from a new framework developed for the project to analyse the implications of tax-planning by multinationals in reducing effective tax rates on cross-border investment.  The findings highlight the need to address tax-planning when attempting to measure the “true” tax burden on FDI.
Tax incentives
Investments, Foreign
OECD tax policy studies