World investment report 2022: international tax reforms and sustainable investment

The World Investment Report 2022 provides insights into the latest trends and prospects for foreign direct investment, including recovery from the pandemic, greenfield investment, infrastructure project finance, and multinational production activities. It also examines policy developments and international corporate taxation, with a focus on ongoing reforms and their implications for cross-border investment flows. The Report highlights the global trends in financing for sustainable development and presents key findings and policy implications for the United Nations General Assembly.

Format: Paperback / softback
Length: 236 pages
Publication date: 30 June 2022
Publisher: United Nations

The World Investment Report 2022 presents a comprehensive analysis of the latest trends and prospects for foreign direct investment (FDI). It provides a detailed account of the recovery of cross-border investment flows following the pandemic shock, examining greenfield investment in industry, project finance in infrastructure, and international production activities of the largest multinationals. The Report also reviews recent policy developments, including trends in national investment policy measures and international investment agreements.

In addition, the Report offers an overview of international corporate taxation and national investment incentive schemes across the globe. The theme chapter delves into the implications of ongoing reforms in international taxation, such as the adoption of a global minimum tax for multinationals and other mechanisms to counter harmful tax practices. It examines the overall expected impact on cross-border investment flows, with a specific focus on developing countries, and assesses the effect on the use of common investment promotion tools such as fiscal incentives, special economic zones.

Furthermore, the Report includes a dedicated chapter on the global trends in financing for sustainable development. It presents key findings and policy implications for the consideration of the General Assembly of the United Nations. The Report serves as a valuable resource for policymakers, investors, and other stakeholders interested in understanding the dynamics of global FDI and its implications for economic growth and development.

Overall, the World Investment Report 2022 provides a comprehensive and insightful examination of the current state and future prospects of FDI, offering valuable insights for policymakers and investors alike.

Dimension: 300 (mm)
ISBN-13: 9789211130492
Edition number: [32nd ed.]