The effect of double taxation treaties and territorial tax systems on foreign direct investment: evidence for Spain

The effect of double taxation treaties and territorial tax systems on foreign direct investment: evidence for Spain

The paper evaluates the effect of Double Taxation Treaties (DTTs) on Spain’s inward and outward Foreign Direct Investment (FDI) for the period 1993–2013. Estimates produce positive and statistically significant coefficients. However, there are some differences between the inbound and outbound sample...

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Bibliographic Details
Main Authors: Castillo-Murciego Ángela, López-Laborda Julio
Format: Article
Language:English
Published: De Gruyter 2019-12-01
Series:Economics: Journal Articles
Subjects:
foreign direct investment
double taxation treaty
territorial tax system
spain
f21
f23
f68
h25
h32
h87
Online Access:https://doi.org/10.5018/economics-ejournal.ja.2019-22

Internet

https://doi.org/10.5018/economics-ejournal.ja.2019-22

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