U.S. Tax Rules for Foreign Investors

In this thesis, the impact of U.S. tax policy on foreign direct investment (FDI) from the 1990s to the present is examined. It examines important reforms, such as the Tax Cuts and Jobs Act of 2017 and the global tax initiatives of the OECD, and how they affect the business practices of multinational corporations. Through both theoretical and empirical analysis, the study demonstrates how global tax competitiveness, deferral regimes, and tax incentives impact FDI decisions. The study also highlights policy issues including tax base erosion and profit shifting, providing a thorough understanding of the changing relationship between taxes and foreign investment.