This paper uses affiliate-level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...

type="main" xml:id="twec12142-abs-0001" <title type="main">Abstract</title> <p>Foreign direct investment (FDI) in services has grown significantly in recent years. Evidence of spatial relationships in FDI decisions have been provided for goods manufacturing by utilising physical distance-based measures of trade costs. This...</p>