International tax reform and FDI

Pierce O'Reilly

No 302, Columbia FDI Perspectives from Columbia University, Columbia Center on Sustainable Investment (CCSI)

Abstract: The taxation of multinational enterprises is a key policy issue that has major impacts on global FDI flows. This Perspective reviews the recently published Economic Impact Assessment of the ongoing OECD/G20 Inclusive Framework on BEPS process to address the tax challenges of the digitalization of the economy.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:colfdi:302

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