Oecd Tax Policy Studies Corporate Tax Incentives For Foreign Direct Investment

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

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

This publication reports the results of a project examining taxation and foreign direct investment (FDI).

This report examines the currently highly topical issue of corporate tax incentives for foreign direct investment (FDI).The ability to offer an internationally competitive tax system is increasingly seen today as a determinative factor influencing ...

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.

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This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

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.

This report presents the results of consultations carried out in the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, the Russian Federation and the Slovak Republic on the role of the tax system in attracting foreign direct investment (FDI). It provides information on the design of tax systems to facilitate the formulation of taxation policies in the region, and makes specific recommendations for ensuring that the tax systems do not inhibit FDI.