Castillo-Murciego, Ángela; López-Laborda, Julio - In: Economics: The Open-Access, Open-Assessment E-Journal 13 (2019) 2019-22, pp. 1-33
The paper evaluates the effect of Double Taxation Treaties (DTTs) on Spain's inward and outward Foreign Direct Investment (FDI) for the period 1993-2013. Estimates produce positive and statistically significant coefficients. However, there are some differences between the inbound and outbound...