Tax Incentives For Foreign Direct Investment
Publisher: Kluwer Law International
Published: July 2004
Language: eng
Format: Hardcover
Number of pages: 241
ISBN-13: 9789041122285
Subjects: International Law; Investment & securities; Taxation law; Taxation; Law; Legal Reference / Law Profession; International; Investments, Foreign; International business enterprises; Law and legislation
First sentence: The purpose of this study is to examine and evaluate the use of tax incentives that are designed to promote foreign direct investment, to suggest how such incentives might be better designed to improved their effectiveness and efficiency, and to consider how their use might be restricted in order to reduce the potentially harmful effects of excessive tax competition and thus to prevent a "race to the bottom" among countries offering them in the hope of attracting investment.