Double Tax Treaties between countries with asymmetric investment flows

The three central research questions of the project are: What impact does the relief method in the capital-exporting country (OECD member) have on foreign direct investment into the capital-importing country (developing economies)? What is the role of the tax sparing provisions included in the treaty on investment flows, and how does their role depend on the double tax relief method in the residence country? Does the choice of the relief method in the capital-exporting country (OECD member) impact on the capital-importing country’s tax policy, in particular on its corporate income tax rate (CIT)?