{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,12,31]],"date-time":"2025-12-31T22:19:01Z","timestamp":1767219541703,"version":"3.41.0"},"reference-count":0,"publisher":"Mohr Siebeck","issue":"4","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["FA"],"published-print":{"date-parts":[[2014]]},"abstract":"<jats:p>This paper reexamines the effects of bilateral tax treaties on investment location decisions, using a large panel of European countries. It provides evidence that tax treaties induced a positive and significant impact on the number of foreign subsidiaries incorporated in the last decade. Findings also suggest positive effects of treaty features other than withholding tax rates and double-taxation relief methods. When they are analyzed separately, we also find evidence confirming that the host countrys corporate tax rate is a determining factor in the location of foreign subsidiaries.<\/jats:p>","DOI":"10.1628\/001522114x685474","type":"journal-article","created":{"date-parts":[[2014,12,15]],"date-time":"2014-12-15T23:07:17Z","timestamp":1418684837000},"page":"527-555","source":"Crossref","is-referenced-by-count":20,"title":["Tax-Treaty Effects on Foreign Investment: Evidence from European Multinationals"],"prefix":"10.1628","volume":"70","author":[{"given":"M\u00e1rio","family":"Marques","sequence":"first","affiliation":[]},{"given":"Carlos","family":"Pinho","sequence":"additional","affiliation":[]}],"member":"629","container-title":["FinanzArchiv"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/api.content-select.com\/pdf\/googlescholar\/10.1628\/001522114X685474","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,5,26]],"date-time":"2025-05-26T10:40:35Z","timestamp":1748256035000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.mohrsiebeck.com\/10.1628\/001522114X685474"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2014]]},"references-count":0,"journal-issue":{"issue":"4","published-print":{"date-parts":[[2014]]}},"alternative-id":["za_0003082"],"URL":"https:\/\/doi.org\/10.1628\/001522114x685474","relation":{},"ISSN":["0015-2218"],"issn-type":[{"type":"print","value":"0015-2218"}],"subject":[],"published":{"date-parts":[[2014]]}}}