Tax Treaties, Renegotiations, and Foreign Direct Investment

Ronald Davies

Economic Analysis and Policy, 2003, vol. 33, issue 2, 251-273

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 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.

Keywords: FDI; Foreign Direct Investment (search for similar items in EconPapers)
JEL-codes: F21 H87 K33 (search for similar items in EconPapers)
Date: 2003
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Citations: View citations in EconPapers (19)

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Working Paper: Tax Treaties, Renegotiations, and Foreign Direct Investment (2003)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecanpo:v:33:y:2003:i:2:p:251-273

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