Tax incentives and transfer pricing regulations as determinants of foreign direct investment: A comparative study of Bangladesh, India, and Indonesia

Abstract

This report is based on my internship experience at Chevron Bangladesh. It demonstrates to a student how an internship facilitates the process of bridging the gap between classroom learning and the workplace. It aids in developing hands-on abilities and preparing for future employment. Chapter One gives an overview of my internship. It contains student information, company information, supervisor information, and the scope of the job in the workplace. It also clarifies my duties and responsibilities in the office, for instance, what I helped them with, what I learned, what the issues I came across are, and a few recommendations that I made for improvement. Chapter Two is an organizational study of Chevron Corporation and Chevron Bangladesh. It examines the company’s management of people, marketing, operations, information systems, finances, and accounting. It also analyzes the industry with Porter’s Five Forces and Chevron Bangladesh using the SWOT framework. Chapter Three is the main research project. The name of this chapter is “Tax Incentives and Transfer Pricing Regulations as Determinants of Foreign Direct Investment: A Comparative Study of Bangladesh, India, and Indonesia.” In this chapter, it is demonstrated that tax incentives and transfer pricing rules are important determinants of the investment location of multinationals. The conclusions are that countries achieve the greatest benefits with clear, well-targeted, and regularly reviewed tax incentives and when transfer pricing rules are transparent, practical, and well understood by all. Overall, my internship experience at Chevron Bangladesh was great. I got real professional exposure, learned a lot about the industry, and saw how academic knowledge actually works in a real company.