Introduction to the Special Issue Trade, Investment and Taxation: Policy Linkages

Posted: 4 Jun 2020

See all articles by Jeffrey Owens

Jeffrey Owens

affiliation not provided to SSRN

James Zhan

UNCTAD

Date Written: September 14, 2018

Abstract

International trade, investment and tax policies are inextricably linked. Tax is a key investment determinant influencing the attractiveness of a location or an economy for international investors, particularly those heavily engaged in international trade. Taxation, tax relief and other fiscal incentives are key policy tools to increase exports and attract investors. Investors, once established, add to economic activity and the tax base of host economies, and make direct and indirect fiscal contributions. And international investors and MNEs, by the nature of their international operations and intra-firm trade, have opportunities for tax arbitrage between jurisdictions and for tax avoidance.

Keywords: investment, taxation, tax avoidance

Suggested Citation

Owens, Jeffrey and Zhan, James, Introduction to the Special Issue Trade, Investment and Taxation: Policy Linkages (September 14, 2018). Transnational Corporations Journal, Vol. 25, No. 2, Available at SSRN: https://ssrn.com/abstract=3617614

Jeffrey Owens (Contact Author)

affiliation not provided to SSRN

James Zhan

UNCTAD ( email )

Palais des Nations
Office E 8074
Geneva, 1211
Switzerland

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