Corporate tax revenue and foreign direct investment. potential trade-offs and how to address them

Viac o knihe

The paper examines the trade-offs developing countries face in mobilizing corporate tax revenue and Foreign Direct Investment (FDI) as outlined in the Addis Ababa Action Agenda. It highlights conflicts between tax incentives for FDI and revenue goals, suggesting reforms in the international tax system and the need for favorable national investment conditions to mitigate these issues.