haku: @indexterm treaties / yhteensä: 16
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| Tekijä: | Chisik, R. Davies, R. B. |
| Otsikko: | Asymmetric FDI and tax-treaty bargaining: theory and evidence |
| Lehti: | Journal of Public Economics
2004 : JUN, VOL. 88:6, p. 1119-1148 |
| Asiasana: | Foreign investment Taxation Treaties Multinational companies Bargaining |
| Vapaa asiasana: | Tax treaties Withholding taxes |
| Kieli: | eng |
| Tiivistelmä: | This paper focuses on how bargaining can affect the withholding taxes set under the treaty. The authors develop hypotheses about patterns in treaty tax rates. A key determinant for these patterns is the relative size of bilateral negotiate treaties with higher tax rates. This theory is then tested using data from US and OECD bilateral tax treaties. |
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