Reports the results of a project examining taxation and foreign direct investment (FDI), with a focus on three areas. Recent empirical studies and models are first reviewed, with the aim of better understanding what factors explain differences in the responsiveness of FDI to taxation, in...

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing....

Every year, up to US$45 billion are transferred from public budgets to manufacturing industry through support programmes in OECD countries. It is essential to perceive the significance of such support if we are to understand the role it plays in structural adjustment strategies and the...