Using New Data to Support Tax Treaty Negotiation

Published on 13 July 2021

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.

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World Bank (2021) 'Using New Data to Support Tax Treaty Negotiation'. MTI Insight. World Bank, Washington, DC. License: Creative Commons Attribution CC BY 3.0 IGO

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Image of Martin Hearson

Martin Hearson

Research Fellow

Image of Marco Carreras

Marco Carreras

Post-doctoral Fellow

Anna Custers

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World Bank


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