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Tax Policy and Reform for Foreign Direct Investment in Developing Countries

Tax Policy and Reform for Foreign Direct Investment in Developing Countries »

Volume/Issue: 1990/70

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1990

DOI: http://dx.doi.org/10.5089/9781451960273.001

ISBN: 9781451960273

Keywords: foreign investment, tax liability, corporate income tax, foreign investors, corporate tax

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 str...

Tax Policy and Reform for Foreign Direct Investment in Developing Countries

Tax Policy and Reform for Foreign Direct Investment in Developing Countries »

Source: Tax Policy and Reform for Foreign Direct Investment in Developing Countries

Volume/Issue: 1990/70

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1990

ISBN: 9781451960273

Keywords: foreign investment, tax liability, corporate income tax, foreign investors, corporate tax

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 str...