Following recent lackluster growth in the global economy, this year’s Report shows that Foreign Direct Investment (FDI) inflows in 2014 declined 16 per cent to $1.2 trillion. However, recovery is in sight in 2015 and beyond. FDI flows today account for more than 40 per cent of external development finance to developing and transition economies.
This year’s Report is particularly timely in light of the Third International Conference on Financing for Development in Addis Ababa – and the many vital discussions underscoring the importance of FDI, international investment policy making and fiscal regimes to the implementation of the new development agenda and progress towards the future sustainable development goals.
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.
Links & Downloads:
- Full report
- Preface, Key Messages and Overview
- Key Messages
- CHAPTER I Global Investment Trends
- CHAPTER II Regional Investment Trends
- CHAPTER III Recent Policy Developments and Key Issues
- Chapter III (Annex tables I and II)
- CHAPTER IV Reforming the International Investment Regime: An Action Menu
- CHAPTER V International Tax and Investment Policy Coherence
- ANNEX TABLES
- Methodological Note
- Country Fact Sheets
- Regional Fact Sheets