Good tax practices in the fight against tax avoidance : the signalling role of FDI data

This report examines the role of Foreign Direct Investment (FDI) in tax havens. About 40-45% of the global FDI stock is hosted in tax havens, while their share in the world economy is only around 4½%. These abnormal FDI patterns suggest that FDI and international corporate tax avoidance are closely related. Traditional tax havens are attractive because of zero tax rates and uncooperative behaviour. For European tax havens it is rather a mix of policies related to improving the investment climate and this mix differs by country.

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Alternative title:	Good tax practices in the fight against tax avoidance
Year of publication:	[2023]
Other Persons:	Lejour, Arjan (contributor)
Institutions:	European Parliament / Directorate-General for Internal Policies of the Union (issuing body)
Publisher:	[Luxembourg] : [European Parliament]
Subject:	Auslandsinvestition \| Foreign investment \| Steuervermeidung \| Tax avoidance \| Signalling \| Theorie \| Theory

Extent:	1 Online-Ressource (29 p.) Illustrationen (farbig)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Manuscript completed: November 2023. Date of publication: December 2023. - Bibl. : p. 25-26
ISBN:	978-92-848-1419-0
Other identifiers:	10.2861/62778 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10015279838