The impact of double tax treaties on inward FDI in ASEAN countries
This study aims to assess the impact of double taxation treaties (DTT) on FDI inflows in 10 ASEAN countries from 1989 to 2016. There are two objectives of double taxation treaties. The first one is to alleviate the problem of global double taxation, which has a stimulating effect on FDI. The second...
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2019
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| Online Access: | https://ink.library.smu.edu.sg/soa_research/1862 https://ink.library.smu.edu.sg/context/soa_research/article/2889/viewcontent/SSRN_id3349398.pdf |
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| Institution: | Singapore Management University |
| Language: | English |