Tax Treaties, Renegotiations, and Foreign Direct Investment

Ronald Davies

University of Oregon Economics Department Working Papers from University of Oregon Economics Department

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: Foreign Direct Investment; Tax Treaties; Multinational Corporations (search for similar items in EconPapers)
JEL-codes: F21 F23 H25 (search for similar items in EconPapers)
Pages: 32
Date: 2003-04-10, Revised 2003-06-10
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Journal Article: Tax Treaties, Renegotiations, and Foreign Direct Investment (2003)
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Persistent link: https://EconPapers.repec.org/RePEc:ore:uoecwp:2003-14

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