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How will countries compete for FDI in light of the new global tax environment?

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  • Owens, Jeffrey
  • Wamuyu, Ruth

Abstract

The international tax framework has undergone several changes that present constraints to the use of tax incentives. This Perspective highlights these constraints and explores the potential opportunities, beyond the corporate tax realm, available to countries to attract foreign direct investment.

Suggested Citation

  • Owens, Jeffrey & Wamuyu, Ruth, 2024. "How will countries compete for FDI in light of the new global tax environment?," Columbia FDI Perspectives 390, Columbia University, Columbia Center on Sustainable Investment (CCSI).
    • Handle: RePEc:zbw:colfdi:302797
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