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Do tax sparing agreements contribute to the attraction of FDI in developing countries?. (2007). Mucchielli, Jean-Louis ; Desbordes, Rodolphe ; Azemar, Celine.
In: International Tax and Public Finance.
RePEc:kap:itaxpf:v:14:y:2007:i:5:p:543-562.

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Cited: 19

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Cites: 37

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Cocites: 50

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  1. Asymmetric Double Tax Treaties: Relief Method and Tax Sparing for Foreign Direct Investment in Developing Countries. (2025). Zagler, Martin ; Shehaj, Pranvera.
    In: Public Finance Review.
    RePEc:sae:pubfin:v:53:y:2025:i:1:p:94-135.

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  2. Tax treaties worldwide: Estimating elasticities and revenue foregone. (2021). Palansky, Miroslav ; Janský, Petr ; Laznika, Jan.
    In: Review of International Economics.
    RePEc:bla:reviec:v:29:y:2021:i:2:p:359-401.

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  3. Double Tax Avoidance and Tax Competition for Mobile Capital. (2020). Rixen, Thomas ; Leibrecht, Markus.
    In: SocArXiv.
    RePEc:osf:socarx:dgw5k_v1.

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  4. Double Tax Avoidance and Tax Competition for Mobile Capital. (2020). Rixen, Thomas ; Leibrecht, Markus.
    In: SocArXiv.
    RePEc:osf:socarx:dgw5k.

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  5. Tax sparing agreements, territorial tax reforms, and foreign direct investment. (2019). Dharmapala, Dhammika ; Azemar, Celine.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:169:y:2019:i:c:p:89-108.

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  6. Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards. (2018). Hearson, Martin.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:88351.

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  7. A new theoretical framework to assess Multinational Corporations’ motivation for Foreign Direct Investment: A case study on Vietnamese service industries. (2017). Anh, Thi Lan ; Vinen, Denis ; Safari, Arsalan ; Saleh, Ali Salman.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:42:y:2017:i:c:p:630-644.

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  8. Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms. (2016). Dharmapala, Dhammika ; Azemar, Celine.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5874.

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  9. Empirical evidence on the effects of tax incentives. (2012). Klemm, Alexander ; Parys, Stefan .
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:19:y:2012:i:3:p:393-423.

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  10. International corporate taxation and U.S. multinationals behaviour: an integrated approach. (2010). Azemar, Celine.
    In: Canadian Journal of Economics/Revue canadienne d'économique.
    RePEc:wly:canjec:v:43:y:2010:i:1:p:232-253.

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  11. The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata. (2010). Tekin-Koru, Ayça ; Norbäck, Pehr-Johan ; Davies, Ronald ; Norback, Pehr-Johan.
    In: Working Paper Series.
    RePEc:hhs:iuiwop:0833.

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  12. Re-estimating the Knowledge-Capital Model: Evidence from Japanese and US Multinational Enterprises. (2009). Tanaka, Kiyoyasu.
    In: Global COE Hi-Stat Discussion Paper Series.
    RePEc:hst:ghsdps:gd09-087.

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  13. International corporate taxation and US multinationals behaviour: an integrated approach. (2008). Azemar, Celine.
    In: Working Papers.
    RePEc:gla:glaewp:2009_03.

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  14. Tax competition and FDI: The special case of developing countries. (2008). Azemar, Celine ; Delios, Andrew.
    In: Journal of the Japanese and International Economies.
    RePEc:eee:jjieco:v:22:y:2008:i:1:p:85-108.

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  15. International Corporate Taxation and U.S. Multinationals’ Behavior: an Integrated Approach. (2008). Azemar, Celine.
    In: SIRE Discussion Papers.
    RePEc:edn:sirdps:53.

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  16. Multinational Firms’ Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing. (2008). Corcos, Gregory ; Azemar, Celine.
    In: SIRE Discussion Papers.
    RePEc:edn:sirdps:21.

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  17. The Tax Sparing Provision Influence: A Credit versus Exempt Investors Analysis. (2007). Azemar, Celine ; Delios, Andrew.
    In: Working Papers.
    RePEc:gla:glaewp:2007_31.

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  18. Taxation and the international strategy of Japanese multinational enterprises. (2006). Corcos, Gregory ; Azemar, Celine ; Delios, Andrew.
    In: Working Papers.
    RePEc:hal:wpaper:halshs-00590421.

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  19. Taxation and the international strategy of Japanese multinational enterprises. (2006). Corcos, Gregory ; Azemar, Celine ; Delios, Andrew.
    In: PSE Working Papers.
    RePEc:hal:psewpa:halshs-00590421.

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