Tax Treaties, Renegotiations, and Foreign Direct Investment
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 no such effect. I also provide new empirical results on the impact of renegotiations on foreign direct investment. I find that, comparable to other empirical studies on tax treaties, renegotiations have no robust positive impact on FDI.
|Date of creation:||10 Apr 2003|
|Date of revision:||10 Jun 2003|
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