International Journal of Accounting and Taxation

The Impact of Taxes on Foreign Direct Investments
Dr. James N. Mohs, Robert Wnek JD, LLM, CPA; Arthur Galloway MST, MSA(C)

Abstract
The role of taxation in the area of foreign direct investment and economic growth has been the topic of many studies. With the effect of newly enacted corporate tax reform in the United States the impact will become the topic of many future studies. This paper will review the common factors used to correlate the impact of corporate taxation on Foreign Direct Investment decision making. The purpose of this research is to review and outline the sensitivity to taxation based on a multiplicity of economic factors that will include taxation on the return on investment and global profits. For the purposes of this research only indirect taxes haven been considered. The conclusions, recommendations and implications reached in this study are generalizable and appropriate for use in developing best practice solutions.

Full Text: PDF     DOI: 10.15640/ijat.v6n2a6