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...
| Autor corporatiu: | |
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| Format: | Revista |
| Idioma: | English |
| Publicat: |
Washington, D.C. :
International Monetary Fund,
1990.
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| Col·lecció: | IMF Working Papers; Working Paper ;
No. 1990/070 |
| Accés en línia: | Full text available on IMF |