About the product
This publication describes how various international tax issues related to Foreign Direct Investment (FDI) have been addressed in international investment agreements (IIAs) and in international tax arrangements, and outlines policy options for developing countries. The process of globalization, including growing transnational investment and trade, has increased the potential for conflict between tax jurisdictions. The resolution of this issue is the main purpose of international taxation agreements, which seek to set out detailed allocation rules for different categories of income, serve for the provision of non-discrimination rules, for the prevention of tax evasion, for arbitration and conflict resolution.
