Is There a Tax Treaty Insularity Complex?
10 Pages Posted: 29 May 2012
Date Written: May 07, 2012
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: Suggested Citation