OECD Tax Policy Studies

ISSN :
1990-0538 (en ligne)
ISSN :
1990-0546 (imprimé)
DOI :
10.1787/19900538
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This series consists of studies analyzing of the effects of tax policies that have occurred in the past or might be considered for the future. Its primary purpose is to assist policy makers in designing tax policies that are suited to their objectives.
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Tax Effects on Foreign Direct Investment

Tax Effects on Foreign Direct Investment

Recent Evidence and Policy Analysis You do not have access to this content

Anglais
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Auteur(s):
OCDE
Date de publication :
20 déc 2007
Pages :
188
ISBN :
9789264038387 (PDF) ; 9789264038370 (imprimé)
DOI :
10.1787/9789264038387-en

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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.

Table des matières

Chapter 1. Alternative Models of 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. Assesing the FDI Response to Tax Reform and Tax Planning
Annex A. Average and Marginal Effective Tax Rates for FDI unders Alternative Financing Structures and Tax Planning Strategies.
Annex B. Tax Planning Costs and Behaviour - An Analysis of Repatriation Taxes on Dividends