Investment treaties are some of the most controversial but least understood instruments of global economic governance. Public interest in international investment arbitration is …
F Weyzig - International Tax and Public Finance, 2013 - Springer
Abstract Many multinationals divert Foreign Direct Investment (FDI) through conduit countries that have a favorable tax treaty network, to avoid host country withholding taxes …
F Barthel, M Busse, E Neumayer - Contemporary Economic …, 2010 - Wiley Online Library
To increase inward foreign direct investment (FDI), policy makers increasingly resort to the ratification of double taxation treaties (DTTs). However, the effectiveness of DTTs in inducing …
SJ Hoffman, JA Røttingen - American journal of public …, 2015 - ajph.aphapublications.org
We assessed what impact can be expected from global health treaties on the basis of 90 quantitative evaluations of existing treaties on trade, finance, human rights, conflict, and the …
Substantive Protection under Investment Treaties provides the first systematic analysis of the consequences of the substantive protections that investment treaties provide to foreign …
M Hearson - Journal of International Development, 2018 - Wiley Online Library
Developing countries have concluded thousands of bilateral tax treaties, which restrict their 'taxing rights' over international investment. Qualitative case studies of these negotiation …
PL Baker - International Journal of the Economics of Business, 2014 - Taylor & Francis
Double taxation treaties (DTTs) are intended to eliminate double taxation and thereby increase foreign direct investment (FDI). DTTs are also meant to prevent tax evasion which …
M Hearson - International Centre for Tax and Development working …, 2016 - papers.ssrn.com
This paper introduces a new dataset that codes the content of 519 tax treaties signed by low- and lower-middle-income countries in Africa and Asia. Often called Double Taxation …
MH Shah, S Qayyum - Business & Economic Review, 2015 - papers.ssrn.com
This study strives to assess the impact of double taxation treaties on FDI inflows in 15 Latin American and Caribbean developing countries from 1983 to 2013. There are two objectives …