Azémar, Céline; Desbordes, Rodolphe; Mucchielli, … - Maison des Sciences Économiques, Université Paris 1 … - 2004
This paper analyses the impact of tax sparing agreements on Japanese foreign direct investment (FDI) distribution in …, the majority of developed countries have included these tax sparing provisions in their fiscal bilateral treaties with … tax treaty. Thus, this study confirms that tax sparing agreements can be useful instruments to increase the attractiveness …