World Investment Report 2022: International Tax Reforms and Sustainable Investment

The 2022 edition of the World Investment Report examines cross-border investment flows’ recovery from the COVID-19 pandemic, looking at greenfield investment in selected industries, project finance in infrastructure, and the largest multinationals' production activities.

The report also reviews recent policy developments, including trends in national investment policy measures and international investment agreements. It presents an overview of international corporate taxation and national investment incentive schemes worldwide.

A special chapter 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. It looks at the reforms’ overall expected impacts on cross-border investment flows, with a specific focus on developing countries, and assesses the effects on the use of common investment promotion tools, such as fiscal incentives, special economic zones and regional cooperation frameworks.

The report also has a chapter dedicated to the global trends in financing for sustainable development. It presents key findings and policy implications for the consideration of the United Nations General Assembly.

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