Double Taxation Treaties as a Factor of Cross-border Investment Activity

Соглашения об избежании двойного налогообложения как фактор трансграничной инвестиционной активности

Lobanov, Mikhail (Лобанов, Михаил) () and Zvezdanovic-Lobanova, Elena (Звездович-Лобанова, Елена) ()
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Lobanov, Mikhail (Лобанов, Михаил): Institute of Economics, Russian Academy of Sciences
Zvezdanovic-Lobanova, Elena (Звездович-Лобанова, Елена): Institute of social sciences, Belgrade

Ekonomicheskaya Politika / Economic Policy, 2015, vol. 1, 92-111

Abstract: 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.

Keywords: international investment agreements; double taxation; income taxes; corporate taxes; capital taxes; tax optimization; treaty shopping; foreign direct investment; cross-border capital flows; Russia. (search for similar items in EconPapers)
Date: 2015
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