Many developing countries have already negotiated a number of tax treaties with their neighbours and with capital exporting countries. Others are keen to expand their existing tax treaty network. An extensive treaty network is typically considered to be an important indicator that a developing country can use to signal that it is keen to attract foreign direct investment (FDI) and that it is willing to impose tax on foreign investors according to internationally accepted taxation norms. Bilateral income tax treaties are a manifestation of a country’s desire for economic development and greater integration in the global economy.

Related Subject(s): Economic and Social Development
Sustainable Development Goals:
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