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最近,以色列希伯来大学学者诺夫在《国际税收评论》(英文版)上发表文章,分析了对外国直接投资实行税收优惠政策的缺陷,认为以税收优惠吸引外国直接投资并非良策。根据经济合作和发展组织的界定,对外国直接投资(FDI)的税收优惠是指通过降低其相对成本或减少投资风险的税收措施,使FDI比国内同类投资处于更有利的地位。据统计,目前全球有116个
In a recent article published in the International Tax Review (English version), Nowe, a scholar at Hebrew University in Israel, analyzed the shortcomings of introducing tax incentives for foreign direct investment and concluded that attracting foreign direct investment by tax incentives is not a good policy. According to the OECD, tax incentives for foreign direct investment (FDI) refer to FDI being more advantageous than its domestic counterparts through tax measures that reduce its relative costs or reduce its investment risk. According to statistics, there are currently 116 in the world