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Chapter I. The potential of FDI in tourism. A. The potential of tourism for developing countries -- B. FDI in tourism -- C. The historical context : the unfulfilled promise of tourism and FDI in tourism -- D. UNCTAD research and policy analysis -- Chapter II. Tourism FDI trends and developing countries. A. Conceptual context -- B. Global trends: 1. Overall scale and regional concentration of FDI in tourism ; 2. FDI concentration in the tourism-value chain -- C. Developing country characteristics and trends: 1. Scale of tourism FDI ; 2. Regional trends in tourism FDI ; 3. Developing countries share of tourism FDI ; 4. The emergence of Southern TNCs ; 5. Tourism FDI trends in individual countries (Evidence from stock and flow data, Evidence from country case studies) ; 6. How TNCs decide where to locate -- D. Equity vis-à-vis non-equity modes: 1. Reasons for choosing Non-equity modes in developing countries -- Chapter III. The impact of FDI in tourism : creating and capturing value. A. The conceptual framework: 1. Synthesising the FDI and tourism based approaches to impact on host countries ; 2. The UNCTAD model -- B. Evidence of the impact of FDI in tourism: 1. TNCs and impact on tourist demand : the chicken or the egg? ; 2. Tourism FDI and capital formation (Accommodation supply capacity and quality, Tourism-related infrastructure, Resilience and access to capital) -- 3. Impact on human resources (Employment generation, Knowledge and skills, Expatriate employment) ; 4. Impact via procurement and supply chain linkages ; 5. TFDI and domestic enterprise development ; 6. TFDI and the environment ; 7. Balance of payments effects -- Chapter IV. An integrated policy approach towards tourism foreign direct investment. A. Developing country policies towards tourism FDI: 1. Degree of openness to tourism FDI ; 2. Treatment of foreign compared to national investors ; 3. Policy issues related to international commitments ; 4. Key policies to promote FDI inflows (Measures to promote FDI inflows, Incentives to attract FDI inflows, Regional cooperation, FDI and public private partnerships, Evaluation of FDI policies and measures in tourism) -- B. Policies to improve the net returns from tourism FDI: 1. Policies to enhance value creation from tourism FDI ; 2. Policies to enhance value capture from tourism FDI -- Annex A. Tour operators, airlines and global distribution systems

The present review looks at ways to strengthen the Colombia's investment promotion arm, Proexport. It also proposes policies to attract more technology-driven firms to its growing knowledge-based economy. While praising the government for its market reforms, it notes that investors are nevertheless concerned with a number of contradictory fiscal measures and the difficulty of resorting to international arbitration in case of disputes. The review urges the government to extend its network of bilateral investment treaties and double taxation agreements to fully tap market opportunities offered by the bilateral trade agreement with the United States and to begin negotiations with the European Union.--Publisher's description

Technology is often packaged in the form of tangible assets, intangible property, and knowledge and skills. These different forms of technology may be transferred from one country to another through trade in tangible and intangible assets, the provision of services or licensing and leasing agreements, and also as part of foreign direct investment (FDI). These different modes of transfer and methods of payments may give rise to different tax obligations. This study examines the implications of various tax instruments on the transfer of technology from the perspective of both technology importing and exporting countries. It also identifies some of the tax-related policy instruments that can be used to promote technology transfer to developing countries.--Publisher's description