Abstract

References (73)

Beta

Citations (3)

Beta

Download | Share | Email | Add to Briefcase | Buy Hard Copy

Tax Treaties, Renegotiations, and Foreign Direct Investment

Ronald B. Davies
University of Oregon - Department of Economics

June 2003

University of Oregon Economics Working Paper No. 2003-14

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

JEL Classifications: F21, F23, H25

Working Paper Series

Date posted: September 30, 2003 ; Last revised: October 09, 2003

Suggested Citation

Davies, Ronald B., Tax Treaties, Renegotiations, and Foreign Direct Investment (June 2003). University of Oregon Economics Working Paper No. 2003-14. Available at SSRN: http://ssrn.com/abstract=436502 or doi:10.2139/ssrn.436502

Export to: Export Citation What's this?

Contact Information

Ronald B. Davies (Contact Author)

University of Oregon - Department of Economics ( email )

1285 University of Oregon
Eugene, OR 97403
United States
(541) 346-4671 (Phone)