Arbeitspapier
The effect of Double Taxation Treaties and Territorial Tax Systems on Foreign Direct Investment: Evidence for Spain
The present paper evaluates the effect of Double Taxation Treaties and the Territorial Tax System of countries on Spain's inward and outward FDI for the period 1993-2013. Estimations produce a positive and statistically significant effect of Treaties for both samples when using a simple binary variable for measuring the effect of the mere existence of the same. These outcomes keep for old and new Treaties and for the sub-sample of developed partner countries of Spain. However, regarding developing countries, the positive result exists only for the outbound sample. Also for the global samples and the sub-samples of developed countries, there is an additional positive effect on investments for countries applying the Territorial Tax System for taxing foreign income.
- Language
-
Englisch
- Bibliographic citation
-
Series: Economics Discussion Papers ; No. 2018-21
- Classification
-
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
- Subject
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Foreign Direct Investment
Double Taxation Treaty
Territorial Tax System
Spain
- Event
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Geistige Schöpfung
- (who)
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Castillo-Murciego, Ángela
López Laborda, Julio
- Event
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Veröffentlichung
- (who)
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Kiel Institute for the World Economy (IfW)
- (where)
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Kiel
- (when)
-
2018
- Handle
- Last update
-
10.03.2025, 11:45 AM CET
Data provider
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Castillo-Murciego, Ángela
- López Laborda, Julio
- Kiel Institute for the World Economy (IfW)
Time of origin
- 2018
Other Objects (12)
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 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 WTO and other non-tax treaties : aspects of Taxation
Corporate income tax competition, double taxation treaties, and foreign direct investment
Treaties between China and Spain
Tax treaties and EC law
International treaties insufficiently curb global tax evasion
On the relevance of double tax treaties
International treaties insufficiently curb global tax evasion
Tax treaties worldwide: Estimating elasticities and revenue foregone
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 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 WTO and other non-tax treaties : aspects of Taxation
Corporate income tax competition, double taxation treaties, and foreign direct investment
Treaties between China and Spain
Tax treaties and EC law
International treaties insufficiently curb global tax evasion
On the relevance of double tax treaties
International treaties insufficiently curb global tax evasion
Tax treaties worldwide: Estimating elasticities and revenue foregone
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 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 WTO and other non-tax treaties : aspects of Taxation
Corporate income tax competition, double taxation treaties, and foreign direct investment
Treaties between China and Spain
Tax treaties and EC law
International treaties insufficiently curb global tax evasion
On the relevance of double tax treaties
International treaties insufficiently curb global tax evasion