This paper reconsiders the empirical evidence of the relationship between tax treaties and FDI using U.S. outbound FDI to 78 countries over the period of 2007-2018. Unlike previous studies, we explicitly consider differences in the tax environments of recipient economies, including their...

This paper reconsiders the empirical evidence of the relationship between tax treaties and FDI using U.S. outbound FDI to 78 countries over the period of 2007？2018. Unlike previous studies, we explicitly consider differences in the tax environments of recipient economies, including their...

The existing empirical literature often reports a non-significant or even negative impact of tax treaties on foreign direct investment. Such mixed evidence stokes controversy over the validity of tax treaties. This paper reconsiders the empirical evidence for the relationship between tax...