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The Effect of Treaties on Foreign Direct InvestmentBilateral Investment Treaties, Double Taxation Treaties, and Investment Flows$
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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

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Do Double Taxation Treaties Increase Foreign Direct Investment to Developing Countries? *

Do Double Taxation Treaties Increase Foreign Direct Investment to Developing Countries? *

Chapter:
(p.659) 23. DO DOUBLE TAXATION TREATIES INCREASE FOREIGN DIRECT INVESTMENT TO DEVELOPING COUNTRIES? *
Source:
The Effect of Treaties on Foreign Direct Investment
Author(s):

Eric Neumayer

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780195388534.003.0023

This chapter examines whether double taxation treaties (DTTs) attract more foreign direct investment (FDI) to developing countries. It begins by describing the importance of foreign investment to developing countries and illustrates the growth of DTTs. It then reviews the existing empirical studies, presents the research design, and reports results. The final section concludes with the finding that DTTs are effective in attracting FDI, but only in the group of middle-, not low-, income developing countries.

Keywords:   international taxation, taxation treaty, FDI, least developed countries

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