IDEAS home Printed from https://ideas.repec.org/a/unc/tncjou/13.html
   My bibliography  Save this article

Introduction to the Special Issue Trade, investment and taxation: policy linkages

Author

Listed:
  • Jeffrey Owens
  • James X. Zhan

Abstract

International trade, investment and tax policies are inextricably linked. Tax is a key investment determinant influencing the attractiveness of a location or an economy for international investors, particularly those heavily engaged in international trade. Taxation, tax relief and other fiscal incentives are key policy tools to increase exports and attract investors. Investors, once established, add to economic activity and the tax base of host economies, and make direct and indirect fiscal contributions. And international investors and MNEs, by the nature of their international operations and intra-firm trade, have opportunities for tax arbitrage between jurisdictions and for tax avoidance.

Suggested Citation

  • Jeffrey Owens & James X. Zhan, . "Introduction to the Special Issue Trade, investment and taxation: policy linkages," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    • Handle: RePEc:unc:tncjou:13
    as

    Download full text from publisher

    File URL: https://unctad.org/system/files/official-document/diae2018d4a2.pdf?repec
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ruth Wamuyu & Belisa Ferreira Liotti & Jeffrey Owens, . "Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    2. James X. Zhan, 2021. "GVC transformation and a new investment landscape in the 2020s: Driving forces, directions, and a forward-looking research and policy agenda," Journal of International Business Policy, Palgrave Macmillan, vol. 4(2), pages 206-220, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:unc:tncjou:13. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Kumi Endo (email available below). General contact details of provider: https://edirc.repec.org/data/unctach.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.