This year’s UNCTAD World Investment Report, the 25th in the series, aims to inform global debates on the future of the international policy environment for cross-border investment.
Following recent lackluster growth in the global economy, this year’s Report shows that Foreign Direct Investment (FDI) inflows in 2014 declined 16% to $1.2 trillion. However, recovery is in sight in 2015 and beyond. FDI flows today account for more than 40% of external development finance to developing and transition economies.
The World Investment Report tackles the key challenges in international investment protection and promotion, including the right to regulate, investor-state dispute settlement, and investor responsibility. Furthermore, it examines the fiscal treatment of international investment, including contributions of multinational corporations in developing countries, fiscal leakage through tax avoidance, and the role of offshore investment links.
The Report offers a menu of options for the reform of the international investment treaties regime, together with a roadmap to guide policymakers at the national, bilateral, regional and multilateral levels. It also proposes a set of principles and guidelines to ensure coherence between international tax and investment policies.
You can read the complete report free here.