Analysis of the international network of double tax treaties reveals a large potential for tax avoidance. Developing … introduce the notion of potentially aggressive tax treaties. These are the key treaties in treaty shopping routes, that may lead …

Analysis of the international network of double tax treaties reveals a large potential for tax avoidance. Developing … introduce the notion of potentially aggressive tax treaties. These are the key treaties in treaty shopping routes, that may lead …

This paper reconsiders the empirical evidence of the relationship between tax treaties and FDI using U.S. outbound FDI …, especially the tax-haven status and transfer pricing rules. We find that tax treaties positively contribute to FDI inflows in … developing countries, while they have no statistically significant impacts on OECD countries. Recently signed tax treaties still …

existing decentralized international tax system which is based on bilateral tax treaties, and which developing countries are …

This paper reconsiders the empirical evidence of the relationship between tax treaties and FDI using U.S. outbound FDI …, especially the tax-haven status and transfer pricing rules. We find that tax treaties positively contribute to FDI inflows in … developing countries, while they have no statistically significant impacts on OECD countries. Recently signed tax treaties still …

existing decentralized international tax system which is based on bilateral tax treaties, and which developing countries are …