BEPS reform: The end of fiscal incentives to attract FDI?
Luca Jobbágy
No 333, Columbia FDI Perspectives from Columbia University, Columbia Center on Sustainable Investment (CCSI)
Abstract:
Is the OECD's new global minimum tax agreement the end of fiscal incentives to attract foreign direct investment? This Perspective offers policy recommendations as governments seek to adapt to the unprecedented international framework, which will likely shape international taxation for years to come.
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:colfdi:333
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