Tax Policy and Reform for Foreign Direct Investment in Developing Countries

Tax Policy and Reform for Foreign Direct Investment in Developing Countries
This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no clear pattern in their attempts to increase tax... READ MORE...

Publication date: July 1990
ISBN 9781451960273
$10.00

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