Azémar, Céline; Dharmapala, Dhammika - 2016
' residence country tax regime, especially where the residence country imposes worldwide taxation on foreign income. Tax sparing … country taxation. We analyse the impact of tax sparing provisions using panel data on bilateral FDI stocks from 23 OECD … countries in 113 developing and transition economies over the period 2002-2012, coding tax sparing provisions in all bilateral …