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World Investment Report 2015: Reforming International Investment Governance

United Nations Conference on Trade and Development

No 25, World Investment Report from United Nations Conference on Trade and Development

Abstract: The 2015 Report examines recent developments in international investment governance and analyses the implications of reforming the global investment regime for sustainable development. It reviews trends in foreign direct investment and evaluates the contribution of investment to development finance in developing and transition economies. Particular attention is given to international investment agreements, investor-State dispute settlement mechanisms, investor responsibilities and the balance between investment protection and the right of governments to regulate in the public interest. The Report also analyses the relationship between international taxation and investment policy, including issues related to tax avoidance and fiscal leakage. The analysis identifies options for modernizing investment treaties and strengthening coherence between investment, taxation and sustainable development objectives at national, regional and multilateral levels.

Date: 2015
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