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The Tax Treaties Myth1

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References

2004What drives capital flows? The case of cross-border M&A activity and financial deepening609 cited
2004Tax Treaties and Foreign Direct Investment: Potential versus Performance156 cited
2007Do Double Taxation Treaties Increase Foreign Direct Investment to Developing Countries?153 cited
2000The Effects of Bilateral Tax Treaties on U.S. FDI Activity143 cited
1999Exit and Voice in the Age of Globalization122 cited
1966Strategic Aspects of Taxation on Foreign Investment Income115 cited
2014An Analysis of Double Taxation Treaties and their Effect on Foreign Direct Investment77 cited
2006Do tax sparing agreements contribute to the attraction of FDI in developing countries?56 cited
2008The use and interpretation of tax treaties in the emerging world: theory and implications43 cited
1995Rethinking Tax Treaties in a Strategic World with Disparate Tax Systems39 cited
2016Treaties in the Aftermath of BEPS37 cited

Cited by

2009Politicization and Institutional (Non-) Change in International Taxation26 cited
2010Follow the intellectual property8 cited

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