Other Studies
  • The study on Bilateral Investment Treaties: 1959-1999 charts the rapid increase in the number of BITs and provides an overview of the universe of BITs signed by the end of 1999, introduced by a section highlighting significant recent developments in BITs. 

  • The study on Tax Incentives and Foreign Direct Investment shows that, while the efficacy of incentives as a determinant for attracting FDI is often questioned, countries have increasingly resorted to such measures in recent years. In particular, they have been offering tax incentives to influence the location decisions of investors. The study contains a survey of tax incentive regimes in over 45 countries from all regions of the world. Nearly all countries surveyed offer incentives that target specific industries. 

    The study illustrates the trends as far as different types of fiscal incentives granted: tax holidays or tax rate reductions; accelerated depreciation allowances; allowances for investment in training, research and development or similar types of activities; export incentives, and so on. The analysis also sheds light on other issues related to the use of incentives, such as design considerations, the importance of proper administration of incentives, and home country measures that increase the efficacy of tax incentives offered in host developing countries. 

  • The Compendium of International Arrangements on Transfer of Technology: Selected Instruments(UNCTAD/ITE/IPC/Misc.5) provides a comprehensive overview and verbatim citations of the relevant technology transfer provisions of existing international instruments. The overview proposes a synthesis of the main challenges facing developed and developing countries alike in this field, drawing on the general context of technology transfer before analyzing the important question of the implementation of the international arrangements. 

    The technology-related provisions contained in a number of multilateral, regional, interregional and bilateral instruments reflect the broad variety of forms, policies, practices and effectiveness of implementation with regard to instruments containing provisions on technology transfer. The Compendium also includes instruments that do not contain specific provisions relevant to transfer of technology but may nevertheless have an impact on access to and transfer of technology, such as intellectual property rights conventions. 

  • The August 2000 edition of Transnational Corporations Journal contains an article by Marinus W. Sikkel on a multilateral framework for investment (volume 9, number 2, pp. 127-152). The August 2001 edition contains a review essay on the IIA series by Christopher Wilkie (volume 10, number 2, pp. 135-160). To order these publications, please connect to the UN periodicals order form.

Earlier work

The secretariat´s policy research and analysis work in the area of IIAs is embedded in the institutional memory and capacity arising out of a three-decade long observance, examination and analysis of the activities of transnational corporations and related economic, political, social, cultural and juridical questions. This work - which commenced under the auspices of the United Nations Centre on Transnational Corporations in 1974 - has produced a gamut of analytical assessments of the development issues at stake that still carries relevance for the discussions today.

For a catalogue of UNCTC publications seewww.benchpost.com/unctc

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