scholarly journals Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms

2018 ◽  
Author(s):  
Simon Behrendt ◽  
Georg Wamser
Keyword(s):  
Multinational Firms ◽  
Location Choices ◽  
Double Taxation

scholarly journals Location Choices of Multinational Firms: The Case of Mergers and Acquisitions

2007 ◽  
Vol 22 (1) ◽  
pp. 181-209 ◽  
Author(s):  
Olivier Bertrand ◽  
Jean-Louis Mucchielli ◽  
Habib Zitouna
Keyword(s):  
Mergers And Acquisitions ◽  
Multinational Firms ◽  
Location Choices

Location choices of multinational firms in Europe: The role of EU cohesion policy

2008 ◽  
Vol 74 (2) ◽  
pp. 328-340 ◽  
Author(s):  
Roberto Basile ◽  
Davide Castellani ◽  
Antonello Zanfei
Keyword(s):  
Multinational Firms ◽  
Cohesion Policy ◽  
Location Choices

The Differential Effects of Bilateral Tax Treaties

2014 ◽  
Vol 6 (2) ◽  
pp. 1-18 ◽  
Author(s):  
Bruce A. Blonigen ◽  
Lindsay Oldenski ◽  
Nicholas Sly
Keyword(s):  
Foreign Direct Investment ◽  
Direct Investment ◽  
Multinational Firms ◽  
Tax Treaties ◽  
Double Taxation ◽  
Firm Level ◽  
Differential Effects ◽  
Level Data ◽  
Firm Level Data ◽  
Positive Effect

Bilateral tax treaties (BTTs) are intended to promote foreign direct investment through double-taxation relief. Using BEA firm-level data, we find a positive effect of BTTs on FDI, which is larger for firms that use differentiated inputs. BTTs allow multinational firms to request assistance from treaty partners' governments if they have a grievance about how tax liabilities are determined. These provisions disproportionately benefit firms that use inputs for which an arm's-length price is difficult to observe, since allocation of earnings across countries is more complex. We find differential BTT effects for both sales by existing affiliates and entry of new affiliates. (JEL F23, H25, H87)

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