World Investment Report 2022: International tax reforms and sustainable investment

United Nations Conference on Trade and Development

No 32, World Investment Report from United Nations Conference on Trade and Development

Abstract: The 2022 Report examines recent developments in foreign direct investment and analyses the implications of international tax reforms for investment policy and sustainable development. It reviews trends in global investment flows following the recovery from the COVID-19 pandemic and assesses the challenges posed by geopolitical tensions, energy market disruptions and macroeconomic uncertainty. Particular attention is given to ongoing reforms of international tax rules and their potential effects on investment incentives, special economic zones and investment promotion strategies. The Report evaluates how governments can adapt investment policies to maintain competitiveness while supporting sustainable development objectives. It also reviews investment trends related to climate change mitigation, adaptation and sustainable finance. The analysis provides guidance for policymakers seeking to align tax, investment and development policies in a changing global environment.

Date: 2022
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