Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/175072 
Erscheinungsjahr: 
2018
Schriftenreihe/Nr.: 
Economics Discussion Papers No. 2018-21
Verlag: 
Kiel Institute for the World Economy (IfW), Kiel
Zusammenfassung: 
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.
Schlagwörter: 
Foreign Direct Investment
Double Taxation Treaty
Territorial Tax System
Spain
JEL: 
F21
F23
F68
H25
H32
H87
Creative-Commons-Lizenz: 
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Dokumentart: 
Working Paper

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