International tax reforms and sustainable investment
Author(s)
Bibliographic Information
International tax reforms and sustainable investment
(World investment report, 2022)
United Nations, 2022
Available at 8 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
At head of title: United Nations Conference on Trade and Development, UNCTAD
"UNCTAD/WIR/2022"--T.p. verso
Includes bibliographical references (p. 203-208)
Description and Table of Contents
Description
The World Investment Report 2022 provides the latest trends and prospects for foreign direct investment. It documents the recovery of cross-border investment flows after the pandemic shock, looking at greenfield investment in industry, project finance in infrastructure, and international production activities of the largest multinationals. The Report also reviews recent policy developments, including trends in national investment policy measures and international investment agreements. It presents an overview of international corporate taxation and national investment incentive schemes worldwide. The theme chapter of the Report examines the implications for investment and investment policies of ongoing reforms in international taxation, including the adoption of a global minimum tax for multinationals and other mechanisms to counter harmful tax practices. It looks at the overall expected impact on cross-border investment flows, with a specific focus on developing countries, and assesses the effect on the use of common investment promotion tools such as fiscal incentives, special economic zones, and regional cooperation frameworks. The Report has a dedicated chapter on the global trends in financing for sustainable development. It presents key findings and policy implications for the consideration of the General Assembly of the United Nations
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