Impact of Double Taxation Agreements in Foreign Direct Investment

Muaremi, Lindita (2019) Impact of Double Taxation Agreements in Foreign Direct Investment. ECONOMIC VISION International Scientific Journal in Economics, Finance, Business, Marketing, Management and Tourism, 6 (11-12). pp. 117-128. ISSN 2545-4544

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Abstract

Double taxation agreements aim to remove double taxation, therefore encouraging Foreign Direct Investments. DTAs are signed to avoid double international tax issues and to coordinate the mutual or multilateral economic interoperability national tax system. Nevertheless, another motive to engage in these deals is to ease the flow of international economics, particularly capital and attracting foreign capital. FDI growth is a wanted policy goal for developing and developed countries. To examine whether the agreements have an important influence on FDI, this document analyzes Albania's foreign direct reserves in the host countries over the period 2001-2016. By means of segmented and econometric data, the paper presents the effects of doubling double DTA deals from developed countries in less developed countries. As an assessment technique, mainly the use of fixed effect estimations and regression with standard error correction standards in the panel to handle heteroscedasticity and autocorrelation, in addition to some other sustainability-specific specifications. After checking for the various FDI balance sheet factors, the outcomes of the study show that the deals are certainly positively related to Foreign Direct Investment.

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Unnamed user with email zshi@unite.edu.mk
Date Deposited:	28 Jan 2020 12:04
Last Modified:	28 Jan 2020 12:04
URI:	http://eprints.unite.edu.mk/id/eprint/421

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