Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/81412
Authors: 
Davies, Ronald B.
Norbäck, Pehr-Johan
Tekin-Koru, Ayça
Year of Publication: 
2010
Series/Report no.: 
IFN Working Paper 833
Abstract: 
This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however, find that a tax treaty increases the probability of investment by a firm in a given country. In addition, we find that a treaty reduces exports to the parent but increases imports of intermediate inputs from the parent. This is consistent with treaties increasing the effective host tax. This suggests that tax treaties impact the behavior of multinationals along some dimensions but not along others.
Subjects: 
Tax Treaties
Multinational Firms
Foreign Direct Investment
JEL: 
F21
F23
H25
Document Type: 
Working Paper

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