000078959 001__ 78959
000078959 005__ 20240122154814.0
000078959 0247_ $$2doi$$a10.5018/economics-ejournal.ja.2019-22
000078959 0248_ $$2sideral$$a111341
000078959 037__ $$aART-2019-111341
000078959 041__ $$aeng
000078959 100__ $$0(orcid)0000-0002-2522-2617$$aCastillo-Murciego, A.
000078959 245__ $$aThe effect of double taxation treaties and territorial tax systems on foreign direct investment: evidence for Spain
000078959 260__ $$c2019
000078959 5060_ $$aAccess copy available to the general public$$fUnrestricted
000078959 5203_ $$aThe paper evaluates the effect of Double Taxation Treaties (DTTs) on Spain''s inward and outward Foreign Direct Investment (FDI) for the period 1993-2013. Estimates produce positive and statistically significant coefficients. However, there are some differences between the inbound and outbound samples, the type of DTT and the group of developed and developing FDI partner countries. Moreover, interpretation of results differs depending on the fixed or random effects estimation technique used. The paper also analyses the effect on FDI of the rules agreed in DTTs and applied by the investors'' residence country in order to correct international double taxation. The authors conclude that the tax saving derived from the application by Spain of the territorial system is positively related to investment from this country to abroad. However, the tax saving provided by the application by the partner countries of the territorial system does not have a significant effect on the investment of these countries into Spain.
000078959 536__ $$9info:eu-repo/grantAgreement/ES/MINECO/ECO2016-76506-C4-3-R
000078959 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/
000078959 590__ $$a1.098$$b2019
000078959 591__ $$aECONOMICS$$b231 / 371 = 0.623$$c2019$$dQ3$$eT2
000078959 592__ $$a0.314$$b2019
000078959 593__ $$aEconomics, Econometrics and Finance (miscellaneous)$$c2019$$dQ2
000078959 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000078959 700__ $$0(orcid)0000-0002-1539-8483$$aLopez-Laborda, J.$$uUniversidad de Zaragoza
000078959 7102_ $$14008$$2225$$aUniversidad de Zaragoza$$bDpto. Estruc.Hª Econ.y Eco.Pb.$$cÁrea Economía Aplicada
000078959 773__ $$g13 (2019), 2019-22 [33 pp]$$pECONOMICS-THE OPEN ACCESS OPEN-ASSESSMENT E-JOURNAL$$tECONOMICS-THE OPEN ACCESS OPEN-ASSESSMENT E-JOURNAL$$x1864-6042
000078959 8564_ $$s432690$$uhttps://zaguan.unizar.es/record/78959/files/texto_completo.pdf$$yVersión publicada
000078959 8564_ $$s74850$$uhttps://zaguan.unizar.es/record/78959/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000078959 909CO $$ooai:zaguan.unizar.es:78959$$particulos$$pdriver
000078959 951__ $$a2024-01-22-15:32:36
000078959 980__ $$aARTICLE