This article examines the international tax treaty policy of the Netherlands in respect of the negotiations of double tax conventions (DTCs) including the relevant parts of the Memorandum Tax Treaty Policy 2011 published by the Minister of Finance in the Netherlands. It further analyzes the DTC...

Since the 1990s, the US tax treaty network has expanded to include most large developing countries. However, there remains a glaring exception: The US only has two tax treaties in Latin America (Mexico and Venezuela), and one pending tax treaty (Chile). The traditional explanation for why the US...

This study strives to assess the impact of double taxation treaties on FDI inflows in 15 Latin American and Caribbean developing countries from 1983 to 2013. There are two objectives of double taxation treaties. The first one is to eliminate the global double taxation, and the second is to...