Using New Data to Support Tax Treaty Negotiation

This paper introduces the new Tax Treaties Explorer dataset, developed with support from the World Bank and the G-24, and illustrates its use for research by tax treaty negotiators, policy makers, and researchers. The new dataset provides a rich so...

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Main Author:	World Bank
Format:	Report
Language:	English
Published:	World Bank, Washington, DC 2021
Subjects:	TAXATION TAX TREATY TAX ADMINISTRATION FOREIGN DIRECT INVESTMENT MULTINATIONAL ENTERPRISE MULTINATIONAL CORPORATION
Online Access:	http://documents.worldbank.org/curated/en/958651626110585961/Using-New-Data-to-Support-Tax-Treaty-Negotiation http://hdl.handle.net/10986/35992

id	okr-10986-35992
recordtype	oai_dc
spelling	okr-10986-359922022-07-06T16:05:03Z Using New Data to Support Tax Treaty Negotiation World Bank TAXATION TAX TREATY TAX ADMINISTRATION FOREIGN DIRECT INVESTMENT MULTINATIONAL ENTERPRISE MULTINATIONAL CORPORATION This paper introduces the new Tax Treaties Explorer dataset, developed with support from the World Bank and the G-24, and illustrates its use for research by tax treaty negotiators, policy makers, and researchers. The new dataset provides a rich source of data to reexamine existing tax treaty policy, inform negotiation positions, and assess treaty networks. For the first time, it provides a tool to analyze trends in the content of tax treaties, across individual agreements, over time, and between countries. To illustrate the value of such an approach, we replicate a study by Barthel, Busse, and Neumayer (2009), which found a positive association between the presence of a tax treaty and the bilateral stock of FDI. We show that this effect is mainly driven by the withholding tax rates in the treaty rather than by other provisions affecting taxing rights such as permanent establishment. If the outcomes of this proof-of-concept replication are borne out in future research, this would suggest that negotiators can seek the maximum protection of source taxing rights in other parts of the treaty, knowing that this is unlikely to dilute investment-promoting impacts. 2021-07-21T15:34:54Z 2021-07-21T15:34:54Z 2021-07-12 Report http://documents.worldbank.org/curated/en/958651626110585961/Using-New-Data-to-Support-Tax-Treaty-Negotiation http://hdl.handle.net/10986/35992 English Equitable Growth, Finance and Institutions Insight; CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work Economic & Sector Work :: Other Public Sector Study
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	TAXATION TAX TREATY TAX ADMINISTRATION FOREIGN DIRECT INVESTMENT MULTINATIONAL ENTERPRISE MULTINATIONAL CORPORATION
spellingShingle	TAXATION TAX TREATY TAX ADMINISTRATION FOREIGN DIRECT INVESTMENT MULTINATIONAL ENTERPRISE MULTINATIONAL CORPORATION World Bank Using New Data to Support Tax Treaty Negotiation
relation	Equitable Growth, Finance and Institutions Insight;
description	This paper introduces the new Tax Treaties Explorer dataset, developed with support from the World Bank and the G-24, and illustrates its use for research by tax treaty negotiators, policy makers, and researchers. The new dataset provides a rich source of data to reexamine existing tax treaty policy, inform negotiation positions, and assess treaty networks. For the first time, it provides a tool to analyze trends in the content of tax treaties, across individual agreements, over time, and between countries. To illustrate the value of such an approach, we replicate a study by Barthel, Busse, and Neumayer (2009), which found a positive association between the presence of a tax treaty and the bilateral stock of FDI. We show that this effect is mainly driven by the withholding tax rates in the treaty rather than by other provisions affecting taxing rights such as permanent establishment. If the outcomes of this proof-of-concept replication are borne out in future research, this would suggest that negotiators can seek the maximum protection of source taxing rights in other parts of the treaty, knowing that this is unlikely to dilute investment-promoting impacts.
format	Report
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Using New Data to Support Tax Treaty Negotiation
title_short	Using New Data to Support Tax Treaty Negotiation
title_full	Using New Data to Support Tax Treaty Negotiation
title_fullStr	Using New Data to Support Tax Treaty Negotiation
title_full_unstemmed	Using New Data to Support Tax Treaty Negotiation
title_sort	using new data to support tax treaty negotiation
publisher	World Bank, Washington, DC
publishDate	2021
url	http://documents.worldbank.org/curated/en/958651626110585961/Using-New-Data-to-Support-Tax-Treaty-Negotiation http://hdl.handle.net/10986/35992
_version_	1764484206684012544

Using New Data to Support Tax Treaty Negotiation

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