Abstract
MENA governments widely use tax and financial incentives to attract investment and direct it into certain sectors, activities and locations. This chapter presents original research mapping investment incentives granted in the eight MENA focus economies, including the types of instruments used and the extent to which they target certain sectors, activities and locations. It also explores the level of discretion involved in granting incentives. The results reflect tax and financial incentives detailed in national tax codes, investment laws, and in publicly-available documents published by investment promotion agencies, ministries of finance and economic zones. The chapter also draws on discussions with practitioners from investment promotion agencies and finance ministries in the region.
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