Revisiting Tax Incentives as an Investment Promotion Tool: Q&A for investment policy-makers
Are tax incentives effective at attracting investment in developing countries?
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Showing 1-9 of 9 results
The Future of Resource Taxation: 10 policy ideas to mobilize mining revenues
A handbook for policy-makers that presents a menu of innovative fiscal measures to strengthen revenue collection in the mining sector.
A Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax
This guide provides policy-makers in developing countries with a simple framework to understand how the 15% global minimum corporate tax may affect them and how to adapt domestic tax policy in response.
Inclusive Framework Agreement on the Global Minimum Tax: Recommendations to address stabilized fiscal conditions
This brief provides recommendations on how the OECD could design model legislation for a global minimum tax to address stabilized tax incentives.
Investment Treaty News (ITN), Volume 12, Issue 3, October 2021
Investment Treaty News (ITN) is IISD's flagship journal on international investment law and policy.
Global Digital Tax Reforms and Mining: The issue of timing differences
This report looks at how the OECD-led global digital tax reforms, specifically timing differences, could affect mining countries.
Global Digital Tax Reforms: Highlighting potential impacts for mining countries
This report highlights how proposed global tax reforms aimed at the digital sector may affect resource-rich developing nations.
The Future of Resource Taxation: A roadmap
The framework document for the IGF and ATAF's Future of Resources Taxation project.
Mining Tax Policy Responses to COVID-19
The COVID-19 pandemic is first and foremost a humanitarian crisis. The level and type of relief required will vary by sector, and company, which is why IGF and ATAF have prepared this guide in English, French, and Spanish for resource-rich developing countries specifically.