Artikel
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 samples, the type of DTT and the group of developed and developing FDI partner countries. Moreover, interpretation of results differs depending on the fixed or random effects estimation technique used. The paper also analyses the effect on FDI of the rules agreed in DTTs and applied by the investors' residence country in order to correct international double taxation. The authors conclude that the tax saving derived from the application by Spain of the territorial system is positively related to investment from this country to abroad. However, the tax saving provided by the application by the partner countries of the territorial system does not have a significant effect on the investment of these countries into Spain.
- Sprache
-
Englisch
- Erschienen in
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Journal: Economics: The Open-Access, Open-Assessment E-Journal ; ISSN: 1864-6042 ; Volume: 13 ; Year: 2019 ; Issue: 2019-22 ; Pages: 1-33 ; Kiel: Kiel Institute for the World Economy (IfW)
- Klassifikation
-
Wirtschaft
International Investment; Long-term Capital Movements
Multinational Firms; International Business
Economic Impacts of Globalization: Policy
Business Taxes and Subsidies including sales and value-added (VAT)
Fiscal Policies and Behavior of Economic Agents: Firm
International Fiscal Issues; International Public Goods
- Thema
-
foreign direct investment
double taxation treaty
territorial tax system
Spain
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Castillo-Murciego, Ángela
López-Laborda, Julio
- Ereignis
-
Veröffentlichung
- (wer)
-
Kiel Institute for the World Economy (IfW)
- (wo)
-
Kiel
- (wann)
-
2019
- DOI
-
doi:10.5018/economics-ejournal.ja.2019-22
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:43 MEZ
Datenpartner
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Objekttyp
- Artikel
Beteiligte
- Castillo-Murciego, Ángela
- López-Laborda, Julio
- Kiel Institute for the World Economy (IfW)
Entstanden
- 2019
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