Влияние соглашений об избежании двойного налогообложения на двусторонние потоки прямых зарубежных инвестиций в мировой экономике / Influence of double tax treaties on bilateral foreign direct investment in the world economy

Аннотация

This research investigates the impact of Double Taxation Treaties (DTTs) on bilateral foreign direct investment (FDI) flows in the world economy. The study delves into the theoretical framework of DTTs, examiner definition, structure, and various models. It analyzes the potential impact of DTT denunciation on FDI, using the case of Russia to illustrate risk minimization strategies. The author explores the advantages and disadvantages of DTTs, examining their role in attracting FDI and promoting sustainable development. The research employs empirical analysis, utilizing data covering the period from 2010 to 2021. The study analyzes a large sample of countries, grouped by specific criteria such as level of development, regional location, and integration unions. The impact of DTTs on FDI appears to be influenced by a combination of factors, including the design and provisions of the DTT agreements, the level of economic development, and the broader country-specific and methodological contexts. A nuanced understanding of these factors is necessary to fully assess the effectiveness of DTTs in attracting foreign investment. By understanding the implications of the confirmed hypotheses and applying these recommendations, enterprises and governments can use DTT opportunities to create a more favorable environment for foreign direct investment, which will lead to economic growth, job creation and technological progress.