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Tax Treaties and Foreign Direct Investment: Potential versus Performance

  • Ronald B. Davies

    ()

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.

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Article provided by Springer & International Institute of Public Finance in its journal International Tax and Public Finance.

Volume (Year): 11 (2004)
Issue (Month): 6 (November)
Pages: 775-802

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Handle: RePEc:kap:itaxpf:v:11:y:2004:i:6:p:775-802
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