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Tax Treaties, Renegotiations, and Foreign Direct Investment

Author

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  • Davies, Ronald B.

    (University of Oregon)

Abstract
Bilateral tax treaties are an important method of international tax cooperation. I survey the existing literature on these agreements, highlighting the differences between the standard view that treaties increase foreign direct investment and the empirical evidence that finds no such effect. I also provide new empirical results on the impact of renegotiations on foreign direct investment. I find that, comparable to other empirical studies on tax treaties, renegotiations have no robust positive impact on FDI.

Suggested Citation

  • Davies, Ronald B., 2003. "Tax Treaties, Renegotiations, and Foreign Direct Investment," Economic Analysis and Policy, Elsevier, vol. 33(2), pages 251-273, September.
    • Handle: RePEc:eee:ecanpo:v:33:y:2003:i:2:p:251-273
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    Cited by:

    1. Ronald B. Davies & Pehr‐Johan Norbäck & Ayça Tekin‐Koru, 2009. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," The World Economy, Wiley Blackwell, vol. 32(1), pages 77-110, January.
    2. Sava? Çevik & Mehmet Okan Ta?ar, 2015. "The Impact of Double Tax Treaties on Foreign Direct Investments: Evidence from Turkey?s Outward FDIs," Proceedings of International Academic Conferences 2504045, International Institute of Social and Economic Sciences.
    3. Abdullah Kumas & Daniel L. Millimet, 2018. "Reassessing the effects of bilateral tax treaties on US FDI activity," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 42(3), pages 451-470, July.
    4. Lobanov, Mikhail (Лобанов, Михаил) & Zvezdanovic-Lobanova, Elena (Звездович-Лобанова, Елена), 2015. "Double Taxation Treaties as a Factor of Cross-border Investment Activity [Соглашения Об Избежании Двойного Налогообложения Как Фактор Трансграничной Инвестиционной Активности]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 1, pages 92-111, February.
    5. Lee, Siwook & Kim, Daeyong, 2022. "The impact of tax treaties on foreign direct investment: The evidence reconsidered," KDI Journal of Economic Policy, Korea Development Institute (KDI), vol. 44(3), pages 27-48.
    6. West, Ashley & Wilkinson, Brett, 2024. "What do we know about tax treaties and how can accounting research contribute?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
    7. Fabian Barthel & Matthias Busse & Eric Neumayer, 2010. "The Impact Of Double Taxation Treaties On Foreign Direct Investment: Evidence From Large Dyadic Panel Data," Contemporary Economic Policy, Western Economic Association International, vol. 28(3), pages 366-377, July.
    8. Harendt, Christoph & Dreßler, Daniel & Overesch, Michael, 2016. "The Impact of Tax Treaties and Repatriation Taxes on FDI Revisited," VfS Annual Conference 2016 (Augsburg): Demographic Change 145588, Verein für Socialpolitik / German Economic Association.
    9. Manta Eduard Mihai & Davidescu Adriana Ana Maria & Geambasu Maria Cristina & Florescu Margareta Stela, 2023. "Exploring the research area of direct taxation. An empirical analysis based on bibliometric analysis results," Management & Marketing, Sciendo, vol. 18(s1), pages 355-383, December.
    10. Peter Egger & Mario Larch & Michael Pfaffermayr & Hannes Winner, 2006. "The impact of endogenous tax treaties on foreign direct investment: theory and evidence," Canadian Journal of Economics, Canadian Economics Association, vol. 39(3), pages 901-931, August.
    11. Bruce A. Blonigen & Lindsay Oldenski & Nicholas Sly, 2011. "Separating the Opposing Effects of Bilateral Tax Treaties," NBER Working Papers 17480, National Bureau of Economic Research, Inc.
    12. Castillo-Murciego, Ángela & López-Laborda, Julio, 2019. "The effect of double taxation treaties and territorial tax systems on foreign direct investment: Evidence for Spain," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-33.
    13. Abreo, Carlos & Carrillo, Eduardo & Pédussel Wu, Jennifer, 2023. "Characteristics of Colombian inward foreign direct investment," IPE Working Papers 212/2023, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
    14. Mário MARQUES & Carlos PINHO, 2014. "Effects of Corporate Taxation and Bilateral Tax Treaties on European Multinationals’ Investment, 2005-2009. A Multi-Country Analysis," Applied Econometrics and International Development, Euro-American Association of Economic Development, vol. 14(1), pages 33-44.
    15. Kunka Petkova & Andrzej Stasio & Martin Zagler, 2020. "On the relevance of double tax treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 575-605, June.
    16. Joseph Daniels & Patrick O’Brien & Marc Ruhr, 2015. "Bilateral tax treaties and US foreign direct investment financing modes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 999-1027, December.

    More about this item

    Keywords

    FDI; Foreign Direct Investment;

    JEL classification:

    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law

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