The effect of Double Taxation Treaties and Territorial Tax Systems on Foreign Direct Investment: evidence for Spain
<|begin_of_text|><|start_header_id|>system<|end_header_id|> You are a research archivist expert in dataset metadata. Answer the question truthfully.  <|eot_id|><|start_header_id|>user<|end_header_id|> Here is the Description of a dataset. Description:'The present paper evaluates the effect of Double Taxation Treaties and the Territorial Tax System of countries on Spain’s inward and outward FDI for the period 1993–2013. Estimations produce a positive and statistically significant effect of Treaties for both samples when using a simple binary variable for measuring the effect of the mere existence of the same. These outcomes keep for old and new Treaties and for the sub-sample of developed partner countries of Spain. However, regarding developing countries, the positive result exists only for the outbound sample. Also for the global samples and the sub-samples of developed countries, there is an additional positive effect on investments for countries applying the Territorial Tax System for taxing foreign income' . Please return only a json list of at most 3 Keywords corresponding to the Description:.<|eot_id|><|start_header_id|>assistant<|end_header_id|> {"Answer" : ["Double Taxation Treaty","Foreign Direct Investment","Spain","Territorial Tax System"]} <|eot_id|>
 Here is the Description of a dataset. Description:'The present paper evaluates the effect of Double Taxation Treaties and the Territorial Tax System of countries on Spain’s inward and outward FDI for the period 1993–2013. Estimations produce a positive and statistically significant effect of Treaties for both samples when using a simple binary variable for measuring the effect of the mere existence of the same. These outcomes keep for old and new Treaties and for the sub-sample of developed partner countries of Spain. However, regarding developing countries, the positive result exists only for the outbound sample. Also for the global samples and the sub-samples of developed countries, there is an additional positive effect on investments for countries applying the Territorial Tax System for taxing foreign income' . Please return only a json list of at most 3 Keywords corresponding to the Description:.
The present paper evaluates the effect of Double Taxation Treaties and the Territorial Tax System of countries on Spain’s inward and outward FDI for the period 1993–2013. Estimations produce a positive and statistically significant effect of Treaties for both samples when using a simple binary variable for measuring the effect of the mere existence of the same. These outcomes keep for old and new Treaties and for the sub-sample of developed partner countries of Spain. However, regarding developing countries, the positive result exists only for the outbound sample. Also for the global samples and the sub-samples of developed countries, there is an additional positive effect on investments for countries applying the Territorial Tax System for taxing foreign income
Double Taxation Treaty; Foreign Direct Investment; Spain; Territorial Tax System