国际税收协定与FDI相关性研究综述

Literature Review of the Correlation between International Tax Agreements and FDI

目前学术界对国际税收协定能否促进一国的外商直接投资(FDI)流入存在较大的争议,多数早期的实证研究并没有找到支持该观点的证据。不过近年来有不少文献用新方法得出结论,认为国际税收协定对FDI确实存在正向激励效应。文章将主要循着理论分析及实证研究的思路,分别从三个方面对现有的相关文献作综述性回顾及总结。

Whether International Taxation Agreements can promote a country＇s foreign direct investment （FDI） inflowing has been in great controversy. Most of the early empirical studies do not find any evidence that can support this view. But recently, many researches using new methods have concluded that it indeed has some positive incentive effects on FDI inflowing. This paper reviews and summarizes these literatures respectively from three aspects following the view of theoretical analysis and empirical research.