Showing 1 - 10 of 407
The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will...
Persistent link: https://www.econbiz.de/10011430495
Legal conflicts between multinational firms and host governments are often decided by international arbitration panels - as opposed to courts in the host country - due to provisions in international investment agreements known as Investor State Dispute Settlements (ISDS). Critics fear that ISDS...
Persistent link: https://www.econbiz.de/10011565569
National policymakers addressing international corporate taxation must balance a revenue objective with a need to maintain and augment national economic resources and assist the success of national firms. International collaboration after the First World War established a set of principles that...
Persistent link: https://www.econbiz.de/10012834494
Qualitative case studies suggest that the outcomes of tax treaty negotiations are determined by power politics and negotiating capability. In contrast, quantitative studies have tended to depart from a model that implies absolute gains, full rationality, and perfect information on the part of...
Persistent link: https://www.econbiz.de/10011653714
This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping. DTTs cannot be considered a bilateral issue, but must be viewed as a network, since FDI can flow from home to host...
Persistent link: https://www.econbiz.de/10011799275
International investment agreements (“IIAs”) provide enforceable protections to foreign investors based on the premise that enforceable investor protections will stimulate greater foreign investment flows, which, in turn, are assumed to promote development. However, as understandings of both...
Persistent link: https://www.econbiz.de/10013232389
Persistent link: https://www.econbiz.de/10011428292
Persistent link: https://www.econbiz.de/10010403051
Persistent link: https://www.econbiz.de/10012609291
Persistent link: https://www.econbiz.de/10012666111