Tax Incentives for Foreign Direct Investment

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Bestandsnummer des Verkäufers 599118399

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There is unrelenting pressure, particularly on taxation authorities in developing and transition countries, to design tax incentives to attract foreign investment. Although experience shows that justification for the use of such incentives can be found only in limited circumstances, policy makers everywhere continue to confer tax benefits on investors in the hopes of achieving various economic objectives.

In this widely-researched volume, a leading consultant and academic in the field of international taxation surveys the major forms of FDI tax incentives in theory and in practice. Although it is not intended as a ¿design guide¿ for national taxation authorities, the book¿s scope and depth make it an indispensable source of comparative analysis, showing where efficiency and cost-effectiveness are most likely to lie in a wide range of economic situations. It is particularly valuable in its discussion of the following issues: