Abstract This chapter examines whether double taxation treaties (DTTs) attract more foreign direct investment (FDI) to developing countries. It begins by describing the importance of foreign investment to developing countries and illustrates the growth of DTTs. It then reviews the existing empirical studies, presents the research design, and reports results. The final section concludes with the finding that DTTs are effective in attracting FDI, but only in the group of middle-, not low-, income developing countries.
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