FMF 2015 submission on Base Erosion of Profit Shifting

FMF Principles_3

Davis Tax Committee

Summary

South Africa should continue to develop fiscal policies that encourage foreign direct investment (FDI). Evidence and logic indicate that multinational firms tend to locate greater real business activity in countries with low tax rates. The Free Market Foundation trusts the DTC will not be deterred by the OECD project from assessing the benefits of economic growth and increased employment that South Africa would gain by eliminating corporate tax or reducing it in conjunction with a low flat tax for individuals as we have proposed.

Contributors

Gary Moore

Senior Consultant

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