Completed Project

Double Tax Treaties between countries with asymmetric investment flows

The three central research questions of the project are: What impact does the relief method in the capital-exporting country (OECD member) have on foreign direct investment into the capital-importing country (developing economies)? What is the role of the tax sparing provisions included in the treaty on investment flows, and how does their role depend on the double tax relief method in the residence country? Does the choice of the relief method in the capital-exporting country (OECD member) impact on the capital-importing country’s tax policy, in particular on its corporate income tax rate (CIT)?

Researchers

Pranvera Shehaj

Pranvera Shehaj is a DIBT fellow at WU Vienna University of Economics and Business. She holds a doctoral degree in International Business Taxation. Her research focuses on topics in public finance, international business taxation and public economics.

Martin Zagler

Martin Zagler is full professor of economic policy at UPO University of Eastern Piedmont (Italy) and associate professor of economics at WU Vienna University of Economics and Business (part time). He has held positions at the European University Institute, University College London, Harvard, Sassari and La Sapienza in Rome. He publishes frequently in learned journals and is the author of two books and a textbook on public finance (with Ewald Nowotny).
Research theme:

Project Outputs

Working Paper
Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing
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