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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