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The Impact Of Double Tax Treaties On Inward Fdi In Asean Countries, Yue Dong
The Impact Of Double Tax Treaties On Inward Fdi In Asean Countries, Yue Dong
Research Collection School Of Accountancy
This study aims to assess the impact of double taxation treaties (DTT) on FDI inflows in 10 ASEAN countries from 1989 to 2016. There are two objectives of double taxation treaties. The first one is to alleviate the problem of global double taxation, which has a stimulating effect on FDI. The second objective is the sharing of information between governments, which can prevent tax evasion and thus discourage FDI. The findings suggest that new DTTs in ASEAN have a positive but insignificant impact on the FDI inflows into the region. However, the impact of old DTTs on FDI is significantly …
The Impact Of Strategic Choice On The International-Ization Of The Firm, Timothy Clark, Geoff Mallory
The Impact Of Strategic Choice On The International-Ization Of The Firm, Timothy Clark, Geoff Mallory
Research Collection Lee Kong Chian School Of Business
Companies either seeking to expand into foreign markets or to alter their existing institutional arrangements have a choice between three forms of foreign market servicing: exporting, foreign licensing and foreign direct investment (FDI)1 (Buckley 1991; Buckley and Casson 1976; Root 1987; Terpstra 1987). The ‘stages theory of internationalisation’ proposes that these options are chosen in a linear sequence in that firms initially export, then establish a sales subsidiary and only when they have built up knowledge and experience do they invest directly.