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UID:183-39@berlinschoolofeconomics.de
CLASS: PUBLIC
SUMMARY:Research Seminar in Economics: Pranvera Shehaj (Freie University Berlin)
DESCRIPTION:Topic: Asymmetric Double Tax Treaties and FDI in Developing Co
 untries: The Role of the Tax Relief Method and Tax Sparing\n\nSpeaker: Pr
 anvera Shehaj (Freie University Berlin)\n\nTime & venue: Fridays, 10:00 - 
 12:00 (starting on 27.10.2023); see schedule for seminar venues \n\nDe
 scription: The Research Seminar in Economics offers a platform for invited
  speakers to present their current research, thereby promoting the exchang
 e between speakers and faculty members. It covers empirical as well as the
 oretical contributions across all fields of economics.\n\nMore information
  can be found on the seminar's website.\n\nAbstract: This study focuses 
 on tax treaties between countries with asymmetric investment flows and in
 vestigates the impact of OECD member states’ double tax relief method an
 d of treaty tax sparing provisions on investments in developing countries,
  while considering network effects. In addition, it analyses the impact of
  a residence country’s tax relief method on the source country’s tax p
 olicy. Our results suggest that having a treaty between the OECD member st
 ate and the developing country, which improves the investor’s conditions
  in terms of tax burden by changing the unilateral tax relief method, incr
 eases FDI to the developing country. The positive effect prevails when inv
 estigated within investments made through the direct route from home to ho
 st. Furthermore, results suggest that OECD member states offer tax sparing
  provisions mostly to less-developed economies, which already receive very
  low, if any, foreign direct investment. Finally, we find that developing 
 couinntries set higher CIT when the OECD member state relieves double taxa
 tion through the exemption method, as compared to when it offers a foreign
  tax credit, while the clusion of tax sparing agreements has a positive ef
 fect on the CIT.
DTSTAMP:20231106T112838Z
DTSTART:20231123T100000Z
DTEND:20231123T120000Z
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