Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands

By F. Weyzig. 2013

136 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Political Science and International Relations

View Paper: https://www.semanticscholar.org/paper/dad8da0629ba70561c233f9b35092af418671e68

Citations in the corpus

• The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy (2015, unknown): “Furthermore, if countries create strong incentives for other countries to enter into bilateral tax treaties, this opens new doors for tax avoidance and increases secrecy through complexity in international taxation (McGauran 2013; Weyzig 2012; Rixen 2008; Picciotto 1992).”
• What is Real and What is Not in the Global FDI Network? (2019, unknown): “Fourth, they may serve to reduce or eliminate taxes on cross-border capital flows inside the firm by exploiting tax treaty networks (Weyzig, 2013; Arel-Bundock, 2017) and (Johannesen, 2012).”