This report examines cross-border investment flows’recovery from the COVID-19 pandemic. The report also does review recent policy developments, including trends in national investment policy measures and international investment agreements as well as providing an overview of international corporate taxation and national investment incentive schemes worldwide. Consequently, the report examines the implications for investment and investment policies of ongoing reforms in international taxation, including the adoption of a global minimum tax for multinationals and other mechanisms to counter harmful tax practices. The report also highlights the global trends in financing for sustainable development and the key findings and policy implications for the consideration of the United Nations General Assembly.

Read more: https://unctad.org/system/files/official-document/wir2022_en.pdf