Proceedings of the 6th Global Conference on Business, Management, and Entrepreneurship (GCBME 2021)

Never-Ending the Application of Double Tax Treaties to Foreign Direct Investment

Authors
Ida Farida Adi Prawira1, *, Memen Kustiawan2, Jaqolina Anggraeni Vigim3
1Universitas Pendidikan Indonesia
2Universitas Pendidikan Indonesia
3Universitas Pendidikan Indonesia
*Corresponding author. Email: ida.farida@upi.edu
Corresponding Author
Ida Farida Adi Prawira
Available Online 12 July 2022.
DOI
10.2991/aebmr.k.220701.023How to use a DOI?
Keywords
Double Taxes Treaties; Foreign Direct Investment; Developing Countries; Tax Revenues Performance
Abstract

Foreign Direct Investment (FDI) plays an important role in avoiding double taxation of income in the two countries. Double Tax Treaties (DTT) is the main instrument to coordinate international taxation directly or can also be called a bilateral agreement between countries. In many developing countries, DTT can inhibit FDI because they also enable the exchange of information between tax authorities. Considering that, it is an empirical question about whether DTT helps attract FDI or not, a wider and broader discussion is needed to fully comprehend the resulting dynamics in such developing countries. To this end, the current study aims at reviewing and discussing DTT and FDI, as it is considered key that the relationship between DTT and FDI is crucial for taxes revenues performance. The body of knowledge that is created here is meant to support mainly students and practitioners, but also researchers, which are addressing the problem of DTT and FDI in developing countries.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

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Volume Title
Proceedings of the 6th Global Conference on Business, Management, and Entrepreneurship (GCBME 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
12 July 2022
ISBN
978-94-6239-590-9
ISSN
2352-5428
DOI
10.2991/aebmr.k.220701.023How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

Cite this article

TY  - CONF
AU  - Ida Farida Adi Prawira
AU  - Memen Kustiawan
AU  - Jaqolina Anggraeni Vigim
PY  - 2022
DA  - 2022/07/12
TI  - Never-Ending the Application of Double Tax Treaties to Foreign Direct Investment
BT  - Proceedings of the 6th Global Conference on Business, Management, and Entrepreneurship (GCBME 2021)
PB  - Atlantis Press
SP  - 111
EP  - 117
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220701.023
DO  - 10.2991/aebmr.k.220701.023
ID  - Prawira2022
ER  -