This report examines the currently highly topical issue of corporate tax incentives for foreign direct investment (FDI). The ability to offer an internationally competitive tax system is increasingly seen today as a determinative factor influencing FDI. With corporate income tax identified as...

Foreign direct investment (FDI) is one of the driving forces binding countries into closer economic interdependence. The rapid increase in FDI flows has generated considerable debate about its environmental implications, in particular the impacts on environmental quality in the investment host...

The Regulation 2019/452 of the European Parliament and of the Council establishing a framework for the screening of foreign direct investments into the Union (the EU Regulation) became fully applicable on 11 October 2020. It contains legally binding rules that engage national authorities from EU...