EconPapers    
Economics at your fingertips  
 

Tax Treaties and Foreign Direct Investment: Potential versus Performance

Ronald Davies ()

International Tax and Public Finance, 2004, vol. 11, issue 6, 775-802

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 little support for this. I also discuss the key differences in treaty formation between developed countries relative to that between developed and developing nations.

Date: 2004
References: Add references at CitEc
Citations: View citations in EconPapers (50) Track citations by RSS feed

Downloads: (external link)
http://journals.kluweronline.com/issn/0927-5940/contents (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kap:itaxpf:v:11:y:2004:i:6:p:775-802

Ordering information: This journal article can be ordered from
http://www.springer. ... ce/journal/10797/PS2

Access Statistics for this article

International Tax and Public Finance is currently edited by Ronald B. Davies and Kimberly Scharf

More articles in International Tax and Public Finance from Springer, International Institute of Public Finance Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla ().

 
Page updated 2019-04-07
Handle: RePEc:kap:itaxpf:v:11:y:2004:i:6:p:775-802