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A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries

Braun, Julia and Fuentes Hernandez, Daniel (2014) A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries. WU International Taxation Research Paper Series, 2014-13. WU Vienna University of Economics and Business, Universität Wien, Vienna.

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Abstract

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)

Item Type: Paper
Additional Information: Editors: Eva Eberhartinger, Michael Lang, Martin Zagler (Vienna University of Economics and Business), Erich Kirchler (University of Vienna) and Rupert Sausgruber (University of Innsbruck)
Keywords: double tax treaties / international tax policy / developing countries / international location decisions / Österreich / Doppelbesteuerungsabkommen / Doppelbesteuerungsrecht / Entwicklungsländer / Doppelbesteuerung / Ökonometrische Analyse
Classification Codes: RVK PP 8330.2950, QL 530; JEL C25, F21, F23, F63, H25, H87, K34
Divisions: Departments > Öffentliches Recht und Steuerrecht > Österr. und Internat. Steuerrecht
Depositing User: ePub Administrator
Date Deposited: 17 Nov 2014 10:28
Last Modified: 17 Dec 2014 16:02
URI: http://epub.wu.ac.at/id/eprint/4354

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