01719cas a2200241 a 4500 AALejournalIMF008512 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451960273 1018-5941 BD-DhAAL BD-DhAAL International Monetary Fund. Tax Policy and Reform for Foreign Direct Investment in Developing Countries. Washington, D.C. : International Monetary Fund, 1990. 1 online resource (66 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have reduced corporate tax rates and stream-lined tax incentives. However, broad-based tax reform is lacking in most, leaving room for further possibilities in tax reform for attracting foreign investment. The paper also addresses nontax factors that can be instrumental in attracting foreign investment. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1990/070 Full text available on IMF http://elibrary.imf.org/view/journals/001/1990/070/001.1990.issue-070-en.xml IMF e-Library