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(Version June 2007) - OECD

Tax Incentives for Investment A Global Perspective: experiences in MENA and non-MENA countries Draft1. ( version june 2007 ). Contacts: Steven Clark; Tel. +33 1 45 24 9666, e-mail: Ana Cebreiro, Tel. +33 1 45 24 1842, e-mail: Alexander B hmer, Tel. +33 1 45 24 1912, e-mail: 1. Information on the tax systems of MENA countries still need to be confirmed by country representatives. 1. Introduction .. 3. 2. Factors influencing foreign direct 3. 3. Pros and cons of main tax incentives used through corporate income 6. 4. Main tax incentives offered in MENA countries .. 8. 5. Some empirical evidence on effectiveness of tax incentives.

6 to unintended activities and/or are not given in full to target activities) as well as whether foreign direct investors would invest in the region in the absence of special tax incentives.

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