An FDI-driven approach to measuring the scale and economic impact of BEPS

Richard Bolwijn, Bruno Casella and Davide Rigo

UNCTAD Transnational Corporations Journal

Abstract: This paper explores the link between foreign direct investment (FDI) and the BEPS (base erosion and profit shifting) practices of multinationals (MNEs). It puts the spotlight on the outsize role of offshore investment hubs as major players in global corporate investment, a role that is largely due to MNEs’ tax planning, although other factors contribute. The paper shows that tax avoidance practices enabled by FDI through offshore hubs are responsible for significant leakage of development financing resources. In policy terms, these findings call for enhanced cooperation and synergies between international tax and investment policymaking.

Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (19)

Downloads: (external link)
https://unctad.org/system/files/official-document/diae2018d4a7.pdf?repec (application/pdf)

Related works:
Working Paper: An FDI-driven approach to measuring the scale and economic impact of BEPS (2018)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:unc:tncjou:18

Access Statistics for this article

UNCTAD Transnational Corporations Journal is currently edited by Kumi Endo

More articles in UNCTAD Transnational Corporations Journal from United Nations Conference on Trade and Development Contact information at EDIRC.
Bibliographic data for series maintained by Kumi Endo ().