OECD Tax Policy Studies No. 17 Tax Effects on Foreign Direct Investment: Recent Evidence and Policy Analysis (Oecd Tax Policy Studies)

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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 different country and industry contexts. Second, the publication reports an exchange of views on considerations that are balanced by tax policy makers in the design of rules governing the taxation of inbound and outbound FDI, including increasing pressure to provide internationally competitive tax treatment. Third, the publication presents findings from a new framework developed for the project to analyse the implications of tax-planning by multinationals in reducing effective tax rates on cross-border investment. The findings highlight the need to address tax-planning when attempting to measure the true tax burden on FDI. Table of Content : Chapter 1. Alternative Models of Analysing Tax Effects on FDI Chapter 2. Tax Effects on FDI- Empirical Evidence Chapter 3. Taxation of Inbound FDI - Policy Considerations and Perspectives Chapter 4. Taxation of Outbound FDI - Policy Considerations and Perspectives Chapter 5. Assesing the FDI Response to Tax Reform and Tax Planning Annex A. Average and Marginal Effective Tax Rates for FDI unders Alternative Financing Structures and Tax Planning Strategies. Annex B. Tax Planning Costs and Behaviour - An Analysis of Repatriation Taxes on Dividends

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