Tax Incentives for Investment: A Global Perspective Experiences in MENA and Non-MENA Countries

The purpose of the present paper is to analyse the effects of the use of tax incentives on foreign direct investment performance in the Middle East and North Africa (MENA) region, based on a review of international best practice and some empirical evidence. It is hoped that the discussions in Working Group 3 (Tax Policy for Investment) of the MENA-OECD Investment Programme will provide a forum for information updating and peer review on this issue. The information on the tax systems of MENA countries still needs to be confirmed by country representatives.