Multinational investment in developing countries : a study of taxation and nationalization / Thomas Andersson.

Includes bibliographical references (pages 184-191) and index.

Print version record.

Part Part I Introduction -- chapter 1 Statement of the issues -- chapter 2 Theoretical background -- part Part II Taxation of multinational enterprise affiliates -- chapter 3 Taxation of multinational enterprise affiliates by competing host countries -- chapter 4 Foreign exchange versus pollution -- part Part III Nationalization of multinational enterprise affiliates -- chapter 5 Nationalization of multinational enterprise affiliates by competing host countries -- chapter 6 Cross-country variation in nationalization -- chapter 7 Duration of nationalization -- part Part IV Conclusion and policy implications -- chapter 8 Conclusions.

This book explores the struggle for gains from direct investment between multinationals and developing countries. It discusses which policies work best in influencing the behaviour of MNEs and how developing countries compete with one another for multinational investment. It argues that the tax regimes of different countries rarly deter investors but that nationalisation acts as a powerful disincentive. It also concludes that governments should not be expected to sacrifice the environment to attract multinationals.

English.

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