Incentives for Foreign Direct Investment

(Humaira Arshad, Daska)

In recent years, many developing countries have increasingly turned to foreign direct investment by offering incentives as a source of capital, technology, managerial skills and market access need for sustained economic growth and development. Investment plays a very important and positive role for the progress and prosperity of any country. Pakistan is amongst the important emerging economies of the region, presenting the ideal location for access to all the growing markets of the world, with liberal and investor friendly policies. This area has traditionally been a Center for exchange of cultures and commerce of South, South East, West and Central Asia. The country shares borders with China to the North, Iran and Afghanistan to the West, and India to the East, while the Arabian Sea to the South offers a vast coastline for maritime trade. So the Government of Pakistan welcomes foreign investment and offers incentives to attract new capital inflows, including tax concession or exemptions, fiscal incentive, credit facilities and infrastructure and investor facilitation services.

In 1990’s Government of Pakistan has opened its doors for foreign investors in agriculture, telecommunication, energy and service sectors by relaxing its polices. Unfortunately, Pakistan could not attract considerable share of foreign direct investment as compared to other developing countries due to political uncertainties and inconsistent policies during 1990’s.Although in last few years, Pakistan foreign direct investment were increased somehow as 485 million dollar (2001-02), 798 million dollars (2002-03), 949 million dollars (2003-04), 1524 million dollars(2004-05),3521 million dollars (2005-06) and 5139.60 million dollars (2006-07). But in fiscal year 2007-08 Government of Pakistan also offered incentives like tax exemption and many other incentives to foreign investors enabling them 100% ownership for investment in many sectors. According to this investment policy Government of Pakistan had provided equal investment opportunities for home and foreign countries but it could not attract more foreign investors. So foreign direct investment during this period were 1532.80 million dollars which is less than previous fiscal years. During fiscal year 2009-10, foreign direct investment raised to 3184.3 million dollars. But in fiscal year 2014-15 Pakistan’s foreign direct investment of 709.3 million dollars which is 58.2% less than the foreign direct investment received in preceding fiscal years.

Although In 2016, Government of Pakistan also offered some incentives to attract foreign investors and began to implement a more liberal foreign investment policy as part of its overall economic development. A number of policies and regulatory measures were taken to improve the business environment in general and attract foreign in particular. A Board of Investment attached to the Prime Minister Secteriate, for establishing policies to attract foreign direct investment, by the decision of Prime Minister Nawaz Sharif. Prime Minister Nawaz Sharif offered a number of incentives such as the requirement for government approval of foreign investment is removed with the exception of few industries like arms and ammunition, high explosive, security printing, current and mint, radioactive substances and alcohol beverages(in fact, these industries were also closed for domestic private investors). In all industrial sectors except mentioned above, Foreign investors are allowed to invest in industrial project on 100% equity basis .However, 100% foreign equity can be owned for first 5 years. And there is no requirement for a No Objection Certificate from the Provincial Government.

In addition to manufacturing sector foreign investment on a repatriate-able basis is allowed in services, infrastructure and social sectors. There is full repatriation of capital gains, dividends and profits. The facility for contracting foreign private loans is available to all those foreign investors who make investment in the approved sectors. Foreign controlled manufacturing concerns are allowed to borrow on the domestic market according to their requirements. Foreign controlled semi-manufacturing and non-manufacturing concerns can access loans equal to @ 75% & 50%, respectively, of their paid up capital including reserves.BOI’s (Board of Investment) approval is not required for foreign companies to open a bank account. Remittance of royalty, technology and franchise fee is allowed to projects in social, service, infrastructure, agriculture and international chains food franchise. The FBR (Federal Board of Revenue) will not question as to the source of investment; however, the FBR will only want to know whether the investor has paid requisite Income Tax on that specific investment. The FBR will not inquire into the source of the funds. That’s why in fiscal year 2015-16 (July- January), foreign direct investment increased by 4.6% as compared to previous fiscal year.

The main objective of the present Investment Policy of Pakistan and offering incentives to foreign investors is to enhance the level of investment and capital inflows in Pakistan. The essence of the Policy is to keep Pakistan competitive in the International Investment Market by: liberalizing the policy regime; offering fiscal and tariff incentives; and providing procedural and social facilitation. BOI (Pakistan board of investment) also joins hands with World Bank for investor facilitation in Punjab. World Bank Group mobilized a mission to visit Lahore during fourth week of February 2016. This mission was as a part of Punjab Investment Climate Project and Punjab Jobs and Competitiveness initiative. One full day session was conducted to train all professional staff at BOI to introduce them to international best practices in investment promotion generally, focusing on investment facilitation, investor information systems, investor-tracking, and a bit of M&E. The training workshop was titled, “Servicing Investors and Nurturing Leads to Win the Foreign Direct Investment Sought - A BOI Training and Brainstorming Session.” This workshop aimed to build staff knowledge of related principles and practices and to kick starts the work of designing BOI’s own Investor Information System and Investor Tracking System. The training workshop also introduced global value chains, investment promotion cycle, FDI trends, and site selection processes deployed by global investors. The training was attended by CEO BOI, Director Generals and all professional staff.

As the government has been giving hopes of attracting huge foreign investment. The investment policy of Pakistan and incentive package offered by Pakistan may help to raise capital inflows in Pakistan. But Government should come up with an attractive policy for foreign investors and also take tangible measures by solving key issues, especially energy problem, security challenges and law & order situation due to which many potential investors are still hesitant to come to Pakistan. It was encouraging that China has committed huge investment in Pakistan. However, for attracting more foreign investment, government should focus on ensuring political stability and establishing investor-friendly legal framework that should extend optimum facilitation to foreign investors. Government of Pakistan should also provide area based incentives, Simplification of immigration and work visa procedures, Simplification and consolidation of labor laws, Protection to investment. Pakistan can make quantum leap in economic growth and uplift living standard of people by attracting better foreign investment in various sectors of its economy.

Humaira Arshad
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