Suchergebnisse

From field-work and country experiences in developing countries, the FDI in Tourism ... program analyzes trends in investment in tourism, including: the move away from equity towards non-equity modes (licensing, franchising, and management contracts), and the rise of "South-South" investment and trade; the development implications of these trends, in terms of a number of social and economic indicators; the role of South Africa as a major source of outward FDI in the region, potential linkages that small and medium enterprises (SMEs) and transnational corporations (TNCs) could create to benefit local communities; and policy analysis and evaluation, including guidance on how to benefit from foreign direct investment in tourism

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