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Please use this identifier to cite or link to this item: http://hdl.handle.net/10023/2915
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Title: The location decision of the multinational corporation and the national tax accounting system : the case of Egypt
Authors: El-Sharkawy, Mosaad M.
Supervisors: Grinyer, Peter
Issue Date: 1989
Abstract: Foreign direct investment has attracted many researchers and scholars. In Egypt, this topic has been discussed and debated by economists, the People's Assembly and Cabinet Ministers since the President of the Republic declared the adoption of the policy of economic openness "Al-Infitah" in June 1974. This new economic approach aimed to encourage the inflow of foreign capital into Egypt in an attempt to solve the mounting problems of the Egyptian economy, mainly growth of the population, shortage of foreign exchange, and persistent deficit of the balance of payments. The main purpose of this study has been to investigate the impact of the Egyptian Tax Accounting System on the foreign decision to invest in Egypt. The main concentration is on the general tax principles applied to foreign corporations in Egypt, the impact of tax incentives, in general, on the inflow of foreign capital into Egypt, the key tax and non-tax problems encountered by foreign investors in Egypt, and the main tax and non-tax motives for investment in Egypt. The findings of this study and the insights gained about the nature of foreign investment in Egypt, provide the basis for some recommendations and suggestions for the effective implementation of the "Open Door" policy declared by the government for the purpose of attracting foreign investment.
URI: http://hdl.handle.net/10023/2915
Type: Thesis
Publisher: University of St Andrews
Appears in Collections:Management Theses



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