Tax treaties and foreign direct investment: Potential versus performance
RB Davies - International Tax and Public Finance, 2004 - Springer
International Tax and Public Finance, 2004•Springer
Bilateral tax treaties are an important method of international tax cooperation. I survey the
existing literature on these agreements, highlighting the differences between the standard
view that treaties increase foreign direct investment and the empirical evidence that finds
little support for this. I also discuss the key differences in treaty formation between developed
countries relative to that between developed and developing nations.
existing literature on these agreements, highlighting the differences between the standard
view that treaties increase foreign direct investment and the empirical evidence that finds
little support for this. I also discuss the key differences in treaty formation between developed
countries relative to that between developed and developing nations.
Abstract
Bilateral tax treaties are an important method of international tax cooperation. I survey the existing literature on these agreements, highlighting the differences between the standard view that treaties increase foreign direct investment and the empirical evidence that finds little support for this. I also discuss the key differences in treaty formation between developed countries relative to that between developed and developing nations.
Springer
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