CNUCED (Genève, Suisse). (2022). International tax reforms and sustainable investment. New York (États-Unis) : ONU. 244 p. (World Investment Report).
https://unctad.org/publication/world-investment-report-2022
https://unctad.org/publication/world-investment-report-2022
Titre : | International tax reforms and sustainable investment |
in : | |
Auteurs : | CNUCED (Genève, Suisse) |
Type de document : | Série |
Editeur : | New York [États-Unis] : ONU, 2022 |
Collection : | World Investment Report |
ISBN/ISSN/EAN : | 978-92-1-113049-2 |
Format : | 244 p. |
Langues : | Anglais |
Langues du résumé : | Anglais |
Catégories : |
Catégories principales 03 - POLITIQUE ET THEORIE ECONOMIQUE ; 3.6 - Finances. Investissements. Mouvements de CapitauxThésaurus IAMM INVESTISSEMENT DIRECT ETRANGER ; INVESTISSEMENT DIRECT ; INFRASTRUCTURE ; ENTREPRISE MULTINATIONALE ; INVESTISSEMENT ETRANGER ; INVESTISSEMENT ; COMMERCE INTERNATIONAL ; PAYS DEVELOPPE ; PAYS EN DEVELOPPEMENT ; DONNEE STATISTIQUE ; INDUSTRIE ; MONDE ; INVESTISSEMENT INTERNATIONAL |
Résumé : |
Global flows of foreign direct investment recovered to pre-pandemic levels last year,reaching $1.6 trillion. Cross-border deals and international project finance were particularly strong, encouraged by loose financing conditions and infrastructure stimulus. However, the recovery of greenfield investment in industry remains fragile,especially in developing countries.
This fragile growth of real productive investment is likely to persist in 2022.The fallout of the war in Ukraine with the triple food, fuel and finance crises, along with the ongoing COVID-19 pandemic and climate disruption, are adding stresses,particularly in developing countries. Global growth estimates for the year are already down by a full percentage point. There is significant risk that the momentum for recovery in international investment will stall prematurely, hampering efforts to boost finance for sustainable development. The World Investment Report supports policymakers by monitoring global and regional investment trends and national and international investment policy developments. The report reviews investment in the Sustainable Development Goals and in climate change mitigation and adaptation. It also looks at sustainable finance trends in capital markets and among institutional investors. The coming years will see the implementation of fundamental reforms in international taxation. These reforms are expected to have major implications for investment policy, especially in countries that make use of fiscal incentives and special economic zones. The report of this year provides a guide for policymakers to navigate the complex new tax rules and to adjust their investment strategies. I commend this report to all engaged in promoting investment in sustainable development. |
Note de contenu : |
Chapter I. Global investment trends and prospects
Chapter II. Recent policy developments and key issues Chapter III. The impact of global minimum tax on FDI Chapter IV. Capital markets and sustainable finance |
Cote : | En ligne |
URL / DOI : | https://unctad.org/publication/world-investment-report-2022 |