Rethinking Investment Incentives
This commentary tracks the disadvantages of long term tax holidays and describes how targeted and temporary tax reductions and allowances can help create a more stable and sustainable setting for long term foreign direct investment.
Additional downloads
You might also be interested in
Supply chain ESG laws face uphill battle
A last-minute compromise has saved a landmark EU reform to hold the bloc’s biggest companies accountable for environmental, social and governance (ESG) abuses in their supply chains. But the need to dilute the rules to win political buy-in, plus a US decision to scrap supply chain obligations from the country’s fresh climate-disclosure rules, reveals the difficulty of holding firms legally responsible for their business partners’ actions.
Investor–State Dispute Settlement and Fossil Fuels: What role for a carveout?
Next week, at the 9th annual OECD Investment Treaty Conference, delegates will discuss a possible carveout of climate change measures from investor-state dispute settlements (ISDS). We assess the implications of this for states' climate policies and broader efforts to reform international investment governance.
The Investment Facilitation for Development Agreement: A reader's guide
A subset of World Trade Organization members has finalized the legal text of an Agreement on Investment Facilitation. This Reader's Guide provides an overview of what's in the agreement.
Tough Road Ahead to Integrate Investment Facilitation Agreement Into World Trade Organization System
Rashmi Jose delves into the origins, content, and challenges of integrating the plurilateral Investment Facilitation for Development Agreement into the WTO framework.