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Tax Effects on Foreign Direct Investment: Recent Evidence and Policy Analysis

OECD Tax Policy Studies No. 17

Tax Effects on Foreign Direct Investment (OECD Tax Policy Studies No. 17)    
Format Softcover
Catalogue No. 232007091P
Pages 187
Language English; Aussi disponible en français
Price $80.50

Published by the Organisation for Economic Co-operation and Development, 2007.


This issue of the OECD Tax Policy Studies series 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 analyze 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 of Contents:
  • 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. Assessing the FDI Response to Tax Reform and Tax Planning
  • Annex A. Average and Marginal Effective Tax Rates for FDI under Alternative Financing Structures and Tax Planning Strategies
  • Annex B. Tax Planning Costs and Behaviour – An Analysis of Repatriation Taxes on Dividends
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This page last modified: February 20, 2008

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