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Reference Material for Providing a Tax Framework for Investment and Accessing Incentives - Working Group 3

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3.1. OECD Links

OECD Taxation Portal
Electronic Version of the OECD Model Tax Convention
Checklist for Foreign Direct Investment Incentive Policies
MENA-OECD Investment Programme Recommendations on Frameworks to Support Development of National Tax Policy Reform Agendas

3.2. Other Links

The Economist "Simplifying tax systems: The case for flat taxes"
World Bank- Strengthened Approach to Public Financial Management Reform.
World Bank Tax and Customs Policy Administration

3.3. Selected Documents

How to Maximize Domestic Benefits from Irreversible Foreign Investments.
Tax Treaties, Renegotiations and Foreign Direct Investments
The Economics of Foreign Direct Investment Incentives
Using Tax Incentives to Compete for Foreign Investment

OECD

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