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Tax Incentives For Foreign Direct Investment
July 2004, Kluwer Law International
Hardcover
in English
9041122281 9789041122285
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Book Details
First Sentence
"The purpose of this study is to examine and evaluate the use of tax incentives that are designed to promote foreign direct investment, to suggest how such incentives might be better designed to improved their effectiveness and efficiency, and to consider how their use might be restricted in order to reduce the potentially harmful effects of excessive tax competition and thus to prevent a "race to the bottom" among countries offering them in the hope of attracting investment."
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