According to the foreign direct investment (FDI) literature, the elasticities between FDI and its determinants vary considerably with the level of host country development. This may be a major concern when dealing with the influence of corporate tax rates on FDI in developing countries, since...

This paper is concerned with the impact of tax sparing provisions on the location choices of multinational enterprises. Special attention is paid to the economic in°uence of tax sparing because the OECD proposal to reconsider the inclusion of this provision in bilateral tax treaties is highly...