Lee, Siwook; Kim, Daeyong - In: KDI-journal of economic policy 44 (2022) 3, pp. 27-48
environments of recipient economies, including their tax-haven status, transfer pricing rules, CFC rules and anti …, especially the tax-haven status and transfer pricing rules. We find that tax treaties positively contribute to FDI inflows in … transfer pricing regulations, the greater the amount of U.S. direct investment into a non-OECD economy. …