Jump to ContentJump to Main Navigation
The Effect of Treaties on Foreign Direct InvestmentBilateral Investment Treaties, Double Taxation Treaties, and Investment Flows$
Users without a subscription are not able to see the full content.

Karl P. Sauvant and Lisa E. Sachs

Print publication date: 2009

Print ISBN-13: 9780195388534

Published to Oxford Scholarship Online: May 2009

DOI: 10.1093/acprof:oso/9780195388534.001.0001

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (www.oxfordscholarship.com). (c) Copyright Oxford University Press, 2018. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a monograph in OSO for personal use (for details see www.oxfordscholarship.com/page/privacy-policy).date: 20 November 2018

The Effect of Tax and Investment Treaties on Bilateral FDI Flows to Transition Economies *

The Effect of Tax and Investment Treaties on Bilateral FDI Flows to Transition Economies *

Chapter:
(p.687) 24. THE EFFECT OF TAX AND INVESTMENT TREATIES ON BILATERAL FDI FLOWS TO TRANSITION ECONOMIES *
Source:
The Effect of Treaties on Foreign Direct Investment
Author(s):

Tom Coupé

Irina Orlova

Alexandre Skiba

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780195388534.003.0024

This chapter empirically examines the effect of bilateral investment treaties (BITs) and double taxation treaties (DTTs) on foreign direct investment. This chapter is structured as follows: firstly it describes bilateral investment and tax treaties, and reviews existing empirical studies on both BITs and DTTs. It then describes the methodology and data, and discusses the estimation technique and results, and conclusions. The chapter shows that transition countries that have BITs with developed countries receive more FDI inflows from these countries. It also provides evidence that BITs function to some extent as substitutes for institutional quality. There was no robust effect of tax treaties on FDI.

Keywords:   bilateral investment treaties, double taxation treaties, foreign direct investments, tax treaties

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .