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Investment Policy Review - Mozambique

image of Investment Policy Review - Mozambique

The Investment Policy Review recommends that the Government of Mozambique widen the scope of its investment promotion efforts and further improve its regulatory framework in order foster economic activity, job creation and sustainable development. It encourages the authorities to look beyond mega-projects and investments in the mining sector for sources of job creation, economic diversification and poverty reduction. It warns against the potential pitfalls of relying excessively on mineral resources for development, while stressing the need to maximise the positive impact of investment in extractive industries. It also suggests concrete ways through which the business environment could be further improved to foster economic activity.

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International corporate tax comparison

UNCTAD developed a simple modeling tool to assess the burden of corporate income taxation on investors. It measures the amounts paid in corporate taxes as a percentage of the total cash received from the project by a foreign investor, in net present value terms (see annex II on methodology). The model uses hypothetical business plans in 13 sectors and enables international comparisons on a comprehensive and objective basis, going well beyond simple comparisons of headlines corporate income tax rates. The modeling is based on projects fully financed by a foreign investor, which means that withholding taxes on dividend payments abroad play an important role, in addition to income taxes paid at the company level.

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