Do Additional Bilateral Investment Treaties Boost Foreign Direct Investments?

Tax Treaties and Foreign Direct Investment: A Network Approach

Multinational investors often reduce tax on dividends by using indirect investment routes. This paper constructs a tax rate matrix to represent a real-world network of tax treaties between 70 countries and develops network algorithms to study the structure of tax-minimizing (direct or indirect) investment routes in the tax treaty network. The treaty shopping arbitrage rate, defined as the diffe...

Gradualism in Tax Treaties with Irreversible Foreign Direct Investment

Bilateral international tax treaties govern the host country taxation for the vast majority of the world’s foreign direct investment (FDI). Of particular interest is the fact that the tax rates used under these treaties are gradually falling although the treaties themselves do not specify any such reductions. Since there is no outside governing agency to redress treaty violations, such reductio...

Bilateral Investment Treaties and International Integration

This paper studies how bilateral investment treaties (BITs) affect the trade integration between partner countries. While the overall results from the full sample show that BIT signing is associated with an increase in overall imports that is generally smaller than the effect of WTO membership, BIT signing is found to have a considerable effect on capital goods imports and on imports of differe...

Bilateral Investment Treaties and Domestic Institutions

bilateral investment treaties

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