Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/302797 
Year of Publication: 
2024
Series/Report no.: 
Columbia FDI Perspectives No. 390
Publisher: 
Columbia University, Columbia Center on Sustainable Investment (CCSI), New York, NY
Abstract: 
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.
Document Type: 
Research Report

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