Echavarría, Juan José; Zodrow, George R. - Inter-American Development Bank - 2003
only factor affecting the foreign direct investment decisions of multinational corporations. Accordingly, before proceeding … fiscal landscape in all countries in today's global economy, especially those which, like Colombia, depend on foreign direct … investment (FDI). This paper focuses on the effects of the tax system in Colombia on FDI. However, tax policy is far from the …