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
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