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International Business Management
Year: 2016  |  Volume: 10  |  Issue: 18  |  Page No.: 4422 - 4442

The Role of Double Taxation Treaties in Addressing the Phenomenon of International Double Taxation and Attracting Foreign Direct Investment

Sohail Ahmed Bin Saghir Ahmed and Rabie Najmiddin Mustafa Giafri    

Abstract: For attracting more Foreign Direct Investment (FDI), the Developing Countries sign (DDTs), double taxation treaties. They surrender to existed limitations regarding their capability to tax income from the Foreign investors that just can pay off only if the reward is more FDI. However, do DTTs can attract more FDI toward the developing countries or not? There are many reasons revealing that FDI can be increased by DTTs. The current study has been structured as follows. First part defines the understood fact of rising critical role of foreign investment in developing countries and shows the DTTs advancement. Later, it reviews the current empirical investigations, describes the design of study and presents the results. The last section provides the conclusion. To sum up, this research demonstrates that DTTs have a key role to attract FDI.

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