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Double Taxation Treaties as a Factor of Cross-border Investment Activity

Listed author(s):
  • Lobanov, Mikhail

    ()

    (Institute of Economics, Russian Academy of Sciences)

  • Zvezdanovic-Lobanova, Elena

    ()

    (Institute of social sciences, Belgrade)

Registered author(s):

    The article deals with the main purposes of conclusion of bilateral double taxation treaties (DTTs) and possible consequences of their application, in particular, the effects on the investment potential and budget system balance in the exporters and importers of the capital. Given paper considers the specifics of Russian DTTs structure and the degree of its correspondence to the model conventions, as well as peculiarities of evolution of international treaties with various groups of countries in 1980-2010s. The authors predict spatial development of the DTTs system in Russia, which could be characterized by at least four stages since the early 1990s, and focus on the ways of risks minimization following new agreements conclusion. Particular attention is paid to the problem of the influence of effective treaties on the dynamics of investment inflow and outflow; it is noted that the results of relevant studies do not give a clear answer to the question about the nature of the dependence of cross-border capital flows and DTTs application.

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    File URL: ftp://w82.ranepa.ru/rnp/ecopol/e15110.pdf
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    Article provided by Russian Presidential Academy of National Economy and Public Administration in its journal Economic Policy.

    Volume (Year): 1 (2015)
    Issue (Month): (February)
    Pages: 92-111

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    Handle: RePEc:rnp:ecopol:e15110
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    1. Henry Louie & Donald Rousslang, 2008. "Host-country governance, tax treaties and US direct investment abroad," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(3), pages 256-273, June.
    2. Davies, Ronald B., 2003. "Tax Treaties, Renegotiations, and Foreign Direct Investment," Economic Analysis and Policy, Elsevier, vol. 33(2), pages 251-273, September.
    3. Fabian Barthel & Matthias Busse & Eric Neumayer, 2010. "The Impact Of Double Taxation Treaties On Foreign Direct Investment: Evidence From Large Dyadic Panel Data," Contemporary Economic Policy, Western Economic Association International, vol. 28(3), pages 366-377, July.
    4. Bruce A. Blonigen & Ronald B. Davies, 2004. "The Effects of Bilateral Tax Treaties on U.S. FDI Activity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(5), pages 601-622, September.
    5. di Giovanni, Julian, 2005. "What drives capital flows? The case of cross-border M&A activity and financial deepening," Journal of International Economics, Elsevier, vol. 65(1), pages 127-149, January.
    6. Peter Egger & Mario Larch & Michael Pfaffermayr & Hannes Winner, 2006. "The impact of endogenous tax treaties on foreign direct investment: theory and evidence," Canadian Journal of Economics, Canadian Economics Association, vol. 39(3), pages 901-931, August.
    7. Eric Neumayer, 2007. "Do double taxation treaties increase foreign direct investment to developing countries?," Journal of Development Studies, Taylor & Francis Journals, vol. 43(8), pages 1501-1519.
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