This publication reports the results of a project examining taxation and foreign direct investment (FDI).

Foreign Direct Investment Statistics: How Countries Measure FDI shows progress in recent years in moving toward compilation in accordance with international sta

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl

This report provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax poli

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues as