Volume 9 • 2022 • Number transnational corporations investment and development

Document Outline

• Editorial Board
• Editorial Statement 
• Contents 
• Multinational enterprises and the welfare state* 
• Abstract 
• 1. Introduction
• 2. Literature review and hypotheses
• 4. Results 
•  5. Conclusion and policy considerations 
• References 
• The treatment of tax incentives under Pillar Two* 
• Abstract 
• 1. Introduction 
• 2. General functioning of Pillar Two 
• 3. Treatment of incentives 
• 4. Concluding remarks 
• References 
• Does FDI in agriculture promote food security in developing countries? The role of land governance* 
• 1. Introduction 
• 2. Trends in FDI in agriculture 
• 3. Literature review 
• 4. Empirical analysis 
• 5. Conclusion and policy implications 
• References 
• Analysing MNEs structure and activities using country-by-country reports. Evidence from the Italian 
• Abstract 
• 1. Introduction 
• 2. Country-by-country reports - a new perspective
• 4. Global presence of Italian MNEs 
• 5. Geographical distribution of activities 
• 6. Global activities of Italian MNEs by sector 
• 7. Conclusions and policy implications 
• References 
• A new framework to assess the fiscal impact of a global minimum tax on FDI*
• Introduction
• 2. Existing metrics of corporate income tax rates 
• 3. A new metric: the FDI-level ETR 
• 4. An impact framework based on FDI-level ETRs 
• 5. Implications of Pillar Two for tax rate differentials 
• 7. Results 
• 8. Conclusion 
• References 
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