Volume 9 • 2022 • Number transnational corporations investment and development



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References
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Easson, Alex (2001). “Tax incentives for foreign direct investment part II: Design considerations”, 
Bulletin for International Taxation
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a mystery tour?”, 
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__________ (1995). “Defining taxable profit in a changing accounting environment”, 
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OECD/G20 Base Erosion and Profit Shifting Project (Paris: OECD Publishing).
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 Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-
Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
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* Received: 13 May 2022 – Revised: 25 July 2022 – Accepted: 26 July 2022
I am grateful to Leonce Ndikumana for his invaluable support and guidance throughout this project. I 
would like to thank Jim Boyce, James Heintz and Julie Caswell for their insightful comments on earlier 
drafts. I also wish to acknowledge the comments and suggestions of the two anonymous referees 
which profoundly improved this study. All the remaining errors are mine. The views presented here do 
not represent those of UNCTAD or its Member States.

Investment Research Branch, Division on Investment and Enterprise, United Nations Conference on 
Trade and Development, Geneva, Switzerland (Berna.Dogan@unctad.org).
Does FDI in agriculture promote food security in 
developing countries? The role of land governance
*
Berna Dogan
a

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