Never-Ending the Application of Double Tax Treaties to Foreign Direct Investment

DOI

10.2991/aebmr.k.220701.023How to use a DOI?

Keywords

Double Taxes Treaties; Foreign Direct Investment; Developing Countries; Tax Revenues Performance

Abstract

Foreign Direct Investment (FDI) plays an important role in avoiding double taxation of income in the two countries. Double Tax Treaties (DTT) is the main instrument to coordinate international taxation directly or can also be called a bilateral agreement between countries. In many developing countries, DTT can inhibit FDI because they also enable the exchange of information between tax authorities. Considering that, it is an empirical question about whether DTT helps attract FDI or not, a wider and broader discussion is needed to fully comprehend the resulting dynamics in such developing countries. To this end, the current study aims at reviewing and discussing DTT and FDI, as it is considered key that the relationship between DTT and FDI is crucial for taxes revenues performance. The body of knowledge that is created here is meant to support mainly students and practitioners, but also researchers, which are addressing the problem of DTT and FDI in developing countries.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Ida Farida Adi Prawira
AU  - Memen Kustiawan
AU  - Jaqolina Anggraeni Vigim
PY  - 2022
DA  - 2022/07/12
TI  - Never-Ending the Application of Double Tax Treaties to Foreign Direct Investment
BT  - Proceedings of the 6th Global Conference on Business, Management, and Entrepreneurship (GCBME 2021)
PB  - Atlantis Press
SP  - 111
EP  - 117
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220701.023
DO  - 10.2991/aebmr.k.220701.023
ID  - Prawira2022
ER  -