Lee, Siwook; Kim, Daeyong - In: KDI Journal of Economic Policy 44 (2022) 3, pp. 27-48
This paper reconsiders the empirical evidence of the relationship between tax treaties and FDI using U.S. outbound FDI …, especially the tax-haven status and transfer pricing rules. We find that tax treaties positively contribute to FDI inflows in … developing countries, while they have no statistically significant impacts on OECD countries. Recently signed tax treaties still …