TY - BOOK ID - 7686125 TI - Tax effects on foreign direct investment : recent evidence and policy analysis. PY - 2007 SN - 1281719323 9786611719326 9264038388 926403837X PB - Paris : OECD, DB - UniCat KW - Tax incentives KW - Investments, Foreign KW - Econometric models. KW - Capital exports KW - Capital imports KW - FDI (Foreign direct investment) KW - Foreign direct investment KW - Foreign investment KW - Foreign investments KW - International investment KW - Offshore investments KW - Outward investments KW - Incentives, Tax KW - Tax subsidies KW - Capital movements KW - Investments KW - Taxation KW - Tax expenditures UR - https://www.unicat.be/uniCat?func=search&query=sysid:7686125 AB - 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. ER -