TITLE

THE EFFECTS OF DOUBLE TAX TREATIES FOR DEVELOPING COUNTRIES. A CASE STUDY OF AUSTRIA'S DOUBLE TAX TREATY NETWORK

AUTHOR(S)
Braun, Julia; Fuentes, Daniel
PUB. DATE
December 2016
SOURCE
Public Finance & Management;2016, Vol. 16 Issue 4, p383
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
To what degree developing countries gain from signing double tax treaties is being hotly debated. In this paper, we analyze Austrian tax treaty policy. We find that developing countries are likely to expect both positive and negative impacts from signing a double tax treaty (DTT) with Austria. On the one hand, the results of our econometric analysis suggest that middle-income countries signing a DTT with Austria may expect an increased number of foreign direct investment projects from Austrian companies. On the other hand, an overview of the institutional background shows that the signatory states may suffer from limited withholding taxation rights established in DTTs for the source country, which could lead to reduced tax revenues in developing countries. The paper also discusses policy options for developing countries.
ACCESSION #
119741570

 

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