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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 coordination, while many have reduced corporate tax rates and stream-lined tax incentives. However, broad-based tax reform is lacking in most, leaving room for further possibilities in tax reform for attracting foreign investment. The paper also addresses nontax factors that can be instrumental in attracting foreign investment.
Year of publication:
1990-07-01
Institutions: International Monetary Fund (IMF) ; International Monetary Fund
Subject: Tax reforms | Foreign direct investment | Developing countries | Tax structures | Tax bases | foreign investment | tax liability | corporate income tax | foreign investors | corporate tax | tax reform | tax coordination | direct investment | tax treaties | corporate tax rates | joint ventures | home country | tax treatment | fixed assets | accelerated depreciation | double taxation | tax systems | tax structure | capital gains tax | tax system | corporate tax base | expropriation | foreign capital | investment allowances | personal income tax | tax deferral | foreign companies | tax liabilities | parent company | tax avoidance | tax purposes | taxable income | capital exporting countries | foreign currency | investment decisions | income taxes | income tax rates | company income tax | reinvestment | foreign tax | depreciation allowances | corporate tax rate | capital investment | interest payments | tax exemption | investment incentives | tax profits | foreign tax credit | tax reduction | rates of return | tax competition | tax authorities | corporate income tax base | investment flows | cost of capital | taxable profits | tax revenue | investment promotion | investment disputes | tax havens | foreign-source income | international double taxation | investment code | tax burdens | regulatory framework | tax payment | return on investment | excess profits tax | tax deductions | dividend taxation | taxation of business | foreign taxes | tax incentive | effective tax rates | tax payments | tax exemptions | tax expenditures | tax legislation | intangible assets | corporate tax liability | real rate of return | level of taxation | investment income | investment companies | taxes on capital | statutory tax rate | special economic zones | dividend remittances | tax regulations | external financing | wealth taxes | income tax rate | tax sparing | economic zones | nonperforming loans | domestic tax | tax research | domestic taxation | investment agreements | corporate income taxation | tax relief | foreign ownership | tax refunds | tax statutes | imputed interest | tax benefits | percent tax rate | accrued interest | taxation of income | consumption taxes | property taxes | capital stock | interest income | tax instruments | real interest rates | stamp taxes | tax administration | credit markets | corporate taxation | international taxation | marginal tax rates | depreciable assets | tax harmonization | multinational firms | tax increases | excess profits ? taxes | reduction in corporate tax rates | investment guarantees | local capital markets | tax evasion | lower tax rates | tax income | taxation issues | lump-sum taxation | tax countries | export tax | tax rebates | tax deduction | multilateral investment guarantee agency | investment fund | international capital market | tax enforcement | stamp duties | capital income taxation | higher tax rates | tax authority | domestic taxes | corporate tax laws | country taxation | tax changes | individual income tax | sales tax | corporate income taxes | tax allowances | amount of tax
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Extent:
application/pdf
Series:
Type of publication: Book / Working Paper
Notes:
The text is part of a series IMF Working Papers Number 90/70 6 pages long
Source:
Persistent link: https://www.econbiz.de/10005263965
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