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A CRITICAL STUDY ON INFLUENCE OF DOUBLE TAXATION AVOIDANCE AGREEMENTS ON FDI

  • Unique Paper ID: 175524
  • Volume: 11
  • Issue: 11
  • PageNo: 3247-3253
  • Abstract:
  • In General, Double Taxation Avoidance Agreements which is otherwise known as Double Tax Avoidance Treaty universal treaty between two or more countries devised to avert the same income from being taxed two times. The DTAA is usually inclusive of different forms of income based on the agreement like capital gains, income from property, salaries, savings and other categories, income from professional services etc. The influence of Double Taxation Avoidance Agreements on FDI as it is minimizing tax burden and strengthening returns, cheering the cross-border investment, growing the investor’s confidence and certainty and averting tax evasion and treaty shopping. The Aim of my research is to have a critical study on the influence of double taxation avoidance agreements on FDI. The current statistics of DTAA is that the world FDI flows reduced by 2% to $1.3 trillion in 2023, scoring a continued weakness in international investment, FDI inflows to developed nations fell by 37% to $378 billion in 2023. The main objectives are To analyze the impact of Double Taxation Avoidance Agreements on the Foreign Direct Investment inflows, To evaluate the effectiveness of DTAAs in minimizing tax burdens for foreign investors, To examine the role of DTAAs in enhancing investor confidence and cross-border trade and To identify challenges and loopholes in existing DTAAs affecting FDI. The sample frame was Tamil Nadu. The researcher has collected 202 responses. The methodology used here is an empirical research method. The conclusion is that having effective and strict regulations in its implementation is purely in the hands of the government as the impact of these agreements on FDI is largely limited. The understanding of agreements by the investors is crucial as it is based on various factors.
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Cite This Article

  • ISSN: 2349-6002
  • Volume: 11
  • Issue: 11
  • PageNo: 3247-3253

A CRITICAL STUDY ON INFLUENCE OF DOUBLE TAXATION AVOIDANCE AGREEMENTS ON FDI

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8.01 (Year 2024)
UGC Approved
Journal no 47859

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