Showing 1 - 10 of 114
The effects of bilateral tax treaties on FDI activity have been unexplored, despite significant ongoing activities by ….S. inbound and outbound FDI over the period 1966-1992. Robust to a wide variety of alternative specifications, we find no … evidence that bilateral tax treaties increase FDI activity, contrary to OECD-stated goals for such treaties. In fact, our …
Persistent link: https://www.econbiz.de/10005635094
There are a number of theoretical reasons why FDI into a host country may depend on the FDI in proximate countries …. Such spatial interdependence has been largely ignored by the empirical FDI literature with only a couple recent papers … FDI models using data on US outbound FDI activity. We find that estimated relationships of traditional determinants of FDI …
Persistent link: https://www.econbiz.de/10014068622
The effects of bilateral tax treaties on FDI activity have been unexplored, despite significant ongoing activities by ….S. inbound and outbound FDI over the period 1966-1992. Robust to a wide variety of alternative specifications, we find no … evidence that bilateral tax treaties increase FDI activity, contrary to OECD-stated goals for such treaties. In fact, our …
Persistent link: https://www.econbiz.de/10014075385
Bilateral tax treaties (BTT) are intended to promote foreign direct investment and foreign affiliate activity through double taxation relief. However, BTTs also typically contain provisions that facilitate sharing of tax information between countries intended to curtail tax avoidance by...
Persistent link: https://www.econbiz.de/10009328101
The effects of bilateral tax treaties on FDI activity have been unexplored, despite significant ongoing activities by ….S. inbound and outbound FDI over the period 1966-1992. Our estimates suggest a statistically significant average annual increase … of FDI activity for each additional year of a treaty which ranges from 2% to 8%, depending on the FDI activity measure …
Persistent link: https://www.econbiz.de/10005828940
We explore the impact of bilateral tax treaties on foreign direct investment using data from OECD countries over the period 1982-1992. We find that recent treaty formation does not promote new investment, contrary to the common expectation. For certain specifications we find that treaty...
Persistent link: https://www.econbiz.de/10005829641
This paper surveys the recent burgeoning literature that empirically examines the foreign direct investment (FDI …) decisions of multinational enterprises (MNEs) and the resulting aggregate location of FDI across the world. The contribution of … the paper is to evaluate what we can say with relative confidence about FDI as a profession, given the evidence, and what …
Persistent link: https://www.econbiz.de/10005830121
Are foreign production and exports substitutes or complements? The continuing globalization of production makes the question of the relationship between trade and foreign direct investment ever more important. Standard theory of the multinational corporation (MNC) assumes substitution, while...
Persistent link: https://www.econbiz.de/10005778056
Increasing attention has been given to the impact of third countries on outbound FDI to a given host country. Here, we … consider potential third-country effects on inbound FDI. A simple model suggests two sources of such effects on a country …'s inbound FDI. First, it will tend to receive more FDI fromparent countries proximate to large third countries. Second, FDI from …
Persistent link: https://www.econbiz.de/10005061586
Theoretical models of foreign direct investment (FDI) have only recently begun to model the role of third countries …, and the empirical FDI literature has almost exclusively examined bilateral FDI data without recognizing the potential … interdependence between FDI decisions to alternative host countries. This paper uses spatial econometric techniques to examine the …
Persistent link: https://www.econbiz.de/10005049973