Double Taxation Treaties as a Factor of Cross-border Investment Activity
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.
Volume (Year): 1 (2015)
Issue (Month): (February)
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