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在新的全球税收环境下,各国将如何竞争吸引外国直接投资?

Owens, Jeffrey; Wamuyu, Ruth

The international tax framework has undergone several changes that present constraints to the use of tax incentives. This Perspective highlights these constraints and explores the potential opportunities, beyond the corporate tax realm, available to countries to attract foreign direct investment.

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More About This Work

Academic Units
Columbia Center on Sustainable Investment
Publisher
Columbia Center on Sustainable Investment
Series
Columbia FDI Perspectives, 390
Published Here
January 7, 2025