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Tax Treaties for Investment and Aid to Sub-saharan Africa: A Case study *

Allison Christians

in The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195388534
eISBN:
9780199855322
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388534.003.0021
Subject:
Law, Public International Law

This chapter begins with an overview of the background and function of tax treaties and their proclaimed benefits. It then presents the case study of a hypothetical tax treaty between the United ... More


The Effects of Bilateral Tax Treaties on U.S. FDI Activity *

Bruce A. Blonigen and Ronald B. Davies

in The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195388534
eISBN:
9780199855322
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388534.003.0018
Subject:
Law, Public International Law

This chapter presents the first estimates of the effects of bilateral treaties governing the taxation of foreign direct investment (FDI) on bilateral FDI activity. The chapter proceeds as follows. ... More


The Impact of Endogenous Tax Treaties on Foreign Direct Investment: Theory and Empirical Evidence *

Peter Egger, Mario Larch, Michael Pfaffermayr, and Hannes Winner

in The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195388534
eISBN:
9780199855322
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388534.003.0019
Subject:
Law, Public International Law

This chapter sheds further light on the question of how tax treaties affect outward foreign direct investment (FDI). The chapter is organized as follows. Section A outlines the general equilibrium ... More


The Effect of Tax and Investment Treaties on Bilateral FDI Flows to Transition Economies *

Tom Coupé, Irina Orlova, and Alexandre Skiba

in The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195388534
eISBN:
9780199855322
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388534.003.0024
Subject:
Law, Public International Law

This chapter empirically examines the effect of bilateral investment treaties (BITs) and double taxation treaties (DTTs) on foreign direct investment. This chapter is structured as follows: firstly ... More


It’s All in the Timing: Assessing the Impact of Bilateral Tax Treaties on U.S. FDI Activity *

Daniel L. Millimet and Abdullah Kumas

in The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195388534
eISBN:
9780199855322
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388534.003.0022
Subject:
Law, Public International Law

In light of the important and expanding role of foreign direct investment (FDI) in today's global economy, a vast literature has emerged attempting to uncover the salient factors determining the ... More


Tax Policy in the OECD: Soft Governance Gets Harder

Robert T. Kudrle

in Mechanisms of OECD Governance: International Incentives for National Policy-Making?

Published in print:
2010
Published Online:
September 2010
ISBN:
9780199591145
eISBN:
9780191594601
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199591145.003.0004
Subject:
Political Science, International Relations and Politics, Political Economy

Chapter 4 deals with tax policy in the OECD. Although the OECD has worked on many problems related to national fiscal systems, its achievements in sorting out international corporate tax ... More


Host-country Governance, Tax Treaties, and U.S. Direct Investment Abroad *

Henry J. Louie and Donald J. Rousslang

in The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195388534
eISBN:
9780199855322
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388534.003.0020
Subject:
Law, Public International Law

This chapter takes a different approach from earlier studies to determine how host-country governance affects U.S. foreign direct investment (FDI). Instead of looking at the effect on the amount of ... More


Selected International Tax Issues 1

Avi-Yonah Reuven, Nicola Sartori, and Omri Marian

in Global Perspectives on Income Taxation Law

Published in print:
2011
Published Online:
May 2011
ISBN:
9780195321357
eISBN:
9780199893690
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195321357.003.0009
Subject:
Law, Company and Commercial Law, Public International Law

This chapter discusses some basic international tax issues. Within the field of international tax law, convergence is evident mainly in the treaty network. There are currently over 2,500 bilateral ... More


Ten Ways Developing Countries Can Take Control of their Own Tax Destinies

Krishen Mehta and Erika Dayle Siu

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0016
Subject:
Economics and Finance, International, Macro- and Monetary Economics

The question of how developing countries get a fair deal on tax justice is an important and sensitive one. This question goes to the heart of how a country can attract foreign direct investment (FDI) ... More


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