Is There a Tax Treaty Insularity Complex?

10 Pages Posted: 29 May 2012

Date Written: May 07, 2012

Abstract

The impact of the U.S. bilateral tax treaty system on inbound and outbound foreign direct investment arguably is more important than the effect of U.S. domestic law on foreign direct investment. However, the tax treaty process lacks comprehensive examination of general economic and specific budgetary implications of tax treaties. This report discusses some possible changes to the process.

Keywords: tax treaty, revenue estimate, foreign direct investment, tax reform

JEL Classification: H20, H87, K34

Suggested Citation

Driessen, Patrick, Is There a Tax Treaty Insularity Complex? (May 07, 2012). Tax Notes, Vol. 135, No. 6, 2012. Available at SSRN: https://ssrn.com/abstract=2069356

Patrick Driessen (Contact Author)

Independent ( email )

No Address Available

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