In the World Investment Report, UNCTAD uses data from researches by Petr Janský
09/07/2022
In this year's World Investment Report on international tax reforms and sustainable investment, the United Nations Conference on Trade and Development (UNCTAD) quotes extensively from the research of our colleague Petr Janský - not only from the research paper Profit Shifting of Multinational Corporations Worldwide, which he had worked on with Javier Garcia-Bernardo, but also from a recent research co-authored by Miroslav Palanský - especially in the chapter on the impact of the global minimum tax on foreign direct investment (FDI).
In case you are interested in the issue of tax havens and specific data on the current situation, as well as the development of European and global negotiations on the possibilities of the new rules, we also recommend following the Corptax and DemoTrans projects, led by our colleagues.
Autor - Barbora Holková