To what degree developing countries gain from signing double tax treaties is being hotly
debated. In this paper, we analyze the Austrian tax treaty policy. Combining legal and
economic perspectives, 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 that sign a DTT
with Austria may expect an increased number of foreign direct investment projects from
Austrian companies. On the other hand, the signatory states may suffer from limited
withholding taxation rights established in the DTTs for the source country, which could lead
to reduced tax revenues in the developing countries. (authors' abstract) / Series: WU International Taxation Research Paper Series
| Identifer | oai:union.ndltd.org:VIENNA/oai:epub.wu-wien.ac.at:4354 |
| Date | 31 August 2014 |
| Creators | Braun, Julia, Fuentes Hernandez, Daniel |
| Publisher | WU Vienna University of Economics and Business, Universität Wien |
| Source Sets | Wirtschaftsuniversität Wien |
| Language | English |
| Detected Language | English |
| Type | Paper, NonPeerReviewed |
| Format | application/pdf |
| Relation | http://epub.wu.ac.at/4354/ |
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