Application of international double taxation conventions in Romania
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Fabian Barthel & Matthias Busse & Eric Neumayer, 2010.
"The Impact Of Double Taxation Treaties On Foreign Direct Investment: Evidence From Large Dyadic Panel Data,"
Contemporary Economic Policy, Western Economic Association International, vol. 28(3), pages 366-377, July.
- Barthel, Fabian & Busse, Matthias & Neumayer, Eric, 2010. "The impact of double taxation treaties on foreign direct investment: evidence from large dyadic panel data," LSE Research Online Documents on Economics 28823, London School of Economics and Political Science, LSE Library.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- David M. Kemme & Bhavik Parikh & Tanja Steigner, 2017. "Tax Havens, Tax Evasion and Tax Information Exchange Agreements in the OECD," European Financial Management, European Financial Management Association, vol. 23(3), pages 519-542, June.
- Lim, Jongha & Makhija, Anil K. & Shenkar, Oded, 2016. "The asymmetric relationship between national cultural distance and target premiums in cross-border M&A," Journal of Corporate Finance, Elsevier, vol. 41(C), pages 542-571.
- Kazunobu Hayakawa & Hyun-Hoon Lee & Donghyun Park, 2014. "Are Investment Promotion Agencies Effective in Promoting Outward Foreign Direct Investment? The Cases of Japan and Korea," Asian Economic Journal, East Asian Economic Association, vol. 28(2), pages 111-138, June.
- Adjnu Damar Ladkoo & Shweta Riddhimah Dhurmah, 2018. "The Positioning of Mauritius as the Gateway to African Investments after the Review of the Mauritius- India Double Taxation Agreement," Business and Economic Research, Macrothink Institute, vol. 8(2), pages 127-153, June.
- Maria Borga & Perla Ibarlucea Flores & Monika Sztajerowska, 2020. "Drivers of divestment decisions of multinational enterprises - A cross-country firm-level perspective," OECD Working Papers on International Investment 2019/03, OECD Publishing.
- Fabrizio Barca & Philip McCann & Andrés Rodríguez‐Pose, 2012.
"The Case For Regional Development Intervention: Place‐Based Versus Place‐Neutral Approaches,"
Journal of Regional Science, Wiley Blackwell, vol. 52(1), pages 134-152, February.
- Fabrizio Barca & Philip McCann & Andrés Rodríguez-Pose, 2011. "The case for regional development intervention: Place-based versus place-neutral approaches," Working Papers 2011-15, Instituto Madrileño de Estudios Avanzados (IMDEA) Ciencias Sociales.
- Eric Neumayer & Peter Nunnenkamp & Martin Roy, 2016.
"Are stricter investment rules contagious? Host country competition for foreign direct investment through international agreements,"
Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 152(1), pages 177-213, February.
- Neumayer, Eric & Nunnenkamp, Peter & Roy, Martin, 2014. "Are stricter investment rules contagious? Host country competition for foreign direct investment through international agreements," Kiel Working Papers 1910, Kiel Institute for the World Economy (IfW Kiel).
- Neumayer, Eric & Nunnenkamp, Peter & Roy, Martin, 2014. "Are stricter investment rules contagious? Host country competition for foreign direct investment through international agreements," WTO Staff Working Papers ERSD-2014-04, World Trade Organization (WTO), Economic Research and Statistics Division.
- Neumayer, Eric & Nunnenkamp, Peter & Roy, Martin, 2016. "Are stricter investment rules contagious?: host country competition for foreign direct investment through international agreements," LSE Research Online Documents on Economics 64175, London School of Economics and Political Science, LSE Library.
- Han, Xia & Liu, Xiaohui & Xia, Tianjiao & Gao, Lan, 2018. "Home-country government support, interstate relations and the subsidiary performance of emerging market multinational enterprises," Journal of Business Research, Elsevier, vol. 93(C), pages 160-172.
- Peter Nunnenkamp, 2010. "How Global is Foreign Direct Investment and What Can Policymakers Do About It? Stylized Facts, Knowledge Gaps, and Selected Policy Instruments," Chapters, in: Robert M. Solow & Jean-Philippe Touffut (ed.), The Shape of the Division of Labour, chapter 2, Edward Elgar Publishing.
- Hearson, Martin, 2018. "When do developing countries negotiate away their corporate tax base?," LSE Research Online Documents on Economics 87762, London School of Economics and Political Science, LSE Library.
- Castillo-Murciego, Ángela & López-Laborda, Julio, 2019.
"The effect of double taxation treaties and territorial tax systems on foreign direct investment: Evidence for Spain,"
Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-33.
- Castillo-Murciego, Ángela & López Laborda, Julio, 2018. "The effect of Double Taxation Treaties and Territorial Tax Systems on Foreign Direct Investment: Evidence for Spain," Economics Discussion Papers 2018-21, Kiel Institute for the World Economy (IfW Kiel).
- Josef C. Brada & Zdenek Drabek & Ichiro Iwasaki, 2021.
"Does Investor Protection Increase Foreign Direct Investment? A Meta‐Analysis,"
Journal of Economic Surveys, Wiley Blackwell, vol. 35(1), pages 34-70, February.
- Brada, Josef C. & Drabek, Zdenek & Iwasaki, Ichiro & 岩崎, 一郎, 2020. "Does Investor Protection Increase Foreign Direct Investment? A Meta-Analysis," CEI Working Paper Series 2020-4, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.
- Joseph Daniels & Patrick O’Brien & Marc Ruhr, 2015. "Bilateral tax treaties and US foreign direct investment financing modes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 999-1027, December.
- Martin Hearson, 2017. "Political role models, child marriage, and women’s autonomy over marriage in India," WIDER Working Paper Series 122, World Institute for Development Economic Research (UNU-WIDER).
- Lee, Siwook & Kim, Daeyong, 2022. "The impact of tax treaties on foreign direct investment: The evidence reconsidered," KDI Journal of Economic Policy, Korea Development Institute (KDI), vol. 44(3), pages 27-48.
- West, Ashley & Wilkinson, Brett, 2024. "What do we know about tax treaties and how can accounting research contribute?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
- Donaubauer, Julian & Neumayer, Eric & Nunnenkamp, Peter, 2016. "Financial market development in host and source countries and its effects on bilateral FDI," Kiel Working Papers 2029, Kiel Institute for the World Economy (IfW Kiel).
- Petr Janský & Jan Láznička & Miroslav Palanský, 2021.
"Tax treaties worldwide: Estimating elasticities and revenue foregone,"
Review of International Economics, Wiley Blackwell, vol. 29(2), pages 359-401, May.
- Petr Jansky & Jan Laznicka, 2019. "Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone," Working Papers IES 2019/33, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2019.
- Aruna Gounder & Rod Falvey & Gulasekaran Rajaguru, 2019. "The Effects of Preferential Trade Agreements on Foreign Direct Investment: Evidence from the African Caribbean Pacific Region," Open Economies Review, Springer, vol. 30(4), pages 695-717, September.
- Anh D. Pham & Ha Pham & Kim Cuong Ly, 2019. "Double Taxation Treaties as a Catalyst for Trade Developments: A Comparative Study of Vietnam’s Relations with ASEAN and EU Member States," JRFM, MDPI, vol. 12(4), pages 1-16, November.
More about this item
Keywords
economic double taxation; legal double taxation; double taxation conventions; fiscal area; treaty shopping; taxpayer; income tax; capital tax.;All these keywords.
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- K40 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - General
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:asr:journl:v:6:y:2016:i:2:p:182-201. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catalin-Silviu Sararu (email available below). General contact details of provider: https://edirc.repec.org/data/aseeero.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.