Search Results - subject:"tax treaties"

The foreign investment effects of tax treaties

Lejour, Arjan - 2014

Persistent link: https://www.econbiz.de/10010388728

The Foreign Investment Effects of Tax Treaties

Lejour, Arjan - Saïd Business School, Oxford University - 2014

We examine the impact of bilateral and multilateral tax treaties on bilateral FDI stocks. First, we present panel … geographic instruments to correct for the endogeneity of tax treaties. In contrast to many papers we find that these treaties … using the number of tax treaties as proxy for the attractiveness of a country for establishing a holding. This indicator has …

Persistent link: https://www.econbiz.de/10011186214

Transnational expertise and the expansion of the international tax regime : imposing "acceptable" standards

Hearson, Martin - In: Review of international political economy : RIPE 25 (2018) 5, pp. 647-671

Persistent link: https://www.econbiz.de/10012008432

Reassessing the effects of bilateral tax treaties on US FDI activity

Kumas, Abdullah; Millimet, Daniel L. - In: Journal of economics and finance 42 (2018) 3, pp. 451-470

Persistent link: https://www.econbiz.de/10012031068

Tax treaties and developing countries

Zolt, Eric M. - 2018

Persistent link: https://www.econbiz.de/10011964974

Optimal tax routing : network analysis of FDI diversion

Riet, Maarten van't; Lejour, Arjan - In: International tax and public finance 25 (2018) 5, pp. 1321-1371

Persistent link: https://www.econbiz.de/10012033572

Some means of avoiding of international juridical double taxation used by Romania

Roman, Daniela Lidia - In: Theoretical and Applied Economics 3(580)(supplement) (2013) 3(580)(supplement), pp. 265-273

Barrier to the free movement of persons, capital, goods and services, international juridical double taxation is an objective pursued by interested states in international financial flows increase, they act to eliminate or reduce it. Fiscal law and practice of world states leads, in many cases,...

Persistent link: https://www.econbiz.de/10010735053

Mongolia; Technical Assistance Reportâ€”Safeguarding Domestic Revenueâ€”A Mongolian DTA Model

International Monetary Fund (IMF); International … - 2012

This technical assistance report on Mongolia was prepared by a staff team of the International Monetary Fund as background documentation for the periodic consultation with the member country. It is based on the information available at the time it was completed in June, 2012. The views expressed...

Persistent link: https://www.econbiz.de/10011245641

Iceland; Advancing Tax Reform and the Taxation of Natural Resources

International Monetary Fund (IMF); International … - 2011

This study focused on environmental tax measures, and on allocation, pricing, and taxation of Icelandâ€™s major hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of the financial sector can be improved by a number...

Persistent link: https://www.econbiz.de/10011245073

Tax treaties and the allocation of taxing rights with developing countries

PAOLINI, Dimitri; PISTONE, Pasquale; pulina, GIUSEPPE; … - Center for Operations Research and Econometrics (CORE), … - 2011

fair proposal for tax treaties. We will show under which conditions a developing and a developed country will voluntarily …

Persistent link: https://www.econbiz.de/10010662666