Tax Treaties and Foreign Direct Investment: Potential versus Performance |
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Authors: | Ronald B Davies |
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Institution: | (1) Department of Economics, University of Oregon, 435 PLC Building, 1285, Eugene, OR 97403, USA |
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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. |
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Keywords: | foreign direct investment tax treaties multinational corporations |
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