World Investment Report 2022
eBook - PDF

World Investment Report 2022

International Tax Reforms and Sustainable Investment

,
  1. 243 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

World Investment Report 2022

International Tax Reforms and Sustainable Investment

,
Book details
Table of contents
Citations

About This Book

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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Information

Publisher
United Nations Conference on Trade and Development (UNCTAD)
Year
2022
ISBN
9789210015431
Topic
Economics
Subtopic
Development Economics
Index
Economics

Table of contents

  1. Preface
  2. Foreword
  3. Acknowledgements
  4. Table of contents
  5. Abbreviations
  6. Key messages
  7. Chapter I. Global investment trends and prospects
  8. Chapter II. Recent policy developments and key issues
  9. Chapter III. The impact of a global minimum tax on FDI
  10. Chapter IV. Capital markets and sustainable finance
  11. References
  12. Annex tables
  13. Explanatory notes
  14. World investment report past issues
  15. Division on investment & enterprise
  16. Notes