International tax as international law

RS Avi-Yonah - Available at SSRN 516382, 2004 - papers.ssrn.com
The purpose of this article is to introduce to the international lawyer the somewhat different
set of categories (eg, residence and source rather than nationality and territoriality) …

The impact of bilateral investment treaties on foreign direct investment

P Egger, M Pfaffermayr - Journal of comparative economics, 2004 - Elsevier
This paper uses a large panel of OECD data on stocks of outward foreign direct investment
(FDI) to evaluate the impact of bilateral investment treaties. For several variants of the …

The impact of double taxation treaties on foreign direct investment: evidence from large dyadic panel data

F Barthel, M Busse, E Neumayer - Contemporary Economic …, 2010 - Wiley Online Library
To increase inward foreign direct investment (FDI), policy makers increasingly resort to the
ratification of double taxation treaties (DTTs). However, the effectiveness of DTTs in inducing …

The impact of endogenous tax treaties on foreign direct investment: theory and evidence

P Egger, M Larch, M Pfaffermayr… - Canadian Journal of …, 2006 - Wiley Online Library
This paper investigates the effect of tax treaties on bilateral stocks of outward FDI. For this
purpose we employ a numerically solvable general equilibrium model of trade and …

Assessing the expected impact of global health treaties: evidence from 90 quantitative evaluations

SJ Hoffman, JA Røttingen - American journal of public …, 2015 - ajph.aphapublications.org
We assessed what impact can be expected from global health treaties on the basis of 90
quantitative evaluations of existing treaties on trade, finance, human rights, conflict, and the …

Tax treaties and foreign direct investment: Potential versus performance

RB Davies - International Tax and Public Finance, 2004 - Springer
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 …

The differential effects of bilateral tax treaties

BA Blonigen, L Oldenski, N Sly - American Economic Journal …, 2014 - aeaweb.org
Bilateral tax treaties (BTTs) are intended to promote foreign direct investment through
double-taxation relief. Using BEA firm-level data, we find a positive effect of BTTs on FDI …

On the relevance of double tax treaties

K Petkova, A Stasio, M Zagler - International tax and public finance, 2020 - Springer
This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment
(FDI) after controlling for their relevance in the presence of treaty shop**. DTTs cannot be …

The effect of tax treaties on multinational firms: New evidence from microdata

RB Davies, PJ Norbäck, A Tekin‐Koru - World Economy, 2009 - Wiley Online Library
This paper uses affiliate‐level data from Swedish multinationals to examine the impact of tax
treaties on both overall affiliate sales and the composition of those sales. In line with …

A gravity model analysis of FDI across EU member states

A Dorakh - Journal of Economic Integration, 2020 - JSTOR
While recent debates about European integration focus mainly on the losses from
dissolutions, a remarkable rise in foreign direct investment (FDI) in the accession countries …