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Do tax sparing agreements contribute to the attraction of FDI in developing countries? · Study

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ArticleDo tax sparing agreements contribute to the attraction of FDI in developing countries?

Céline Azémar2006

Article2006

Do tax sparing agreements contribute to the attraction of FDI in developing countries?

Céline Azémar · Rodolphe Desbordes · Jean-Louis Mucchielli

56 citations·0/0 files stored·International Tax and Public Finance

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Corporate Taxation and Avoidance Taxation and Legal Issues International Business and FDI

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References

2021Econometric Analysis of Panel Data 1997Africa's Growth Tragedy: Policies and Ethnic Divisions 1995Journal of the American Statistical Association 1992International investment location decisions 1999Explaining African Economic Performance 1994Fiscal Paradise: Foreign Tax Havens and American Business 1995Agglomeration benefits and location choice: Evidence from Japanese manufacturing investments in the United States 1999UNEQUALLY SPACED PANEL DATA REGRESSIONS WITH AR(1) DISTURBANCES

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2016Measuring Tax Treaty Negotiation Outcomes: The Actionaid Tax Treaties Dataset 2017International Tax Policy 2017The Tax Treaties Myth1 2018Estimating the revenue costs of tax treaties in developing countries 2013Tax Sparing and Matching Credit: From an Unclear Concept to an Uncertain Regime 2010International corporate taxation and U.S. multinationals' behaviour: an integrated approach

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Year2006

Typearticle

Published2006-09-14

VenueInternational Tax and Public Finance

ISSN-L0927-5940

Languageen

Citations56

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1007/s10797-006-9005-9

openalex_workW2054049752

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2009Multinational Firms’ Heterogeneity in Tax Responsiveness: The Role of Transfer Pricing