东道国政府治理、避免双重征税协定对中国0FDI的影响——基于RCEP国家的实证研究.pdf

2018 J PE Regional Comprehensive Economic Partnership, RCEP I世JE RCEP JSJ个J E万万J万 Double tax treaty, DTT IE 万J RCEP Outward Foreign Direct Investmen, OFDI IJ OFDI E 万 JOFDI E J丛 DTT OFDI JS DTT E之E么J RCEP EJRCEP 15 J万 JD世DDD DJEJ RCEP SJ1I OFDI SL2 I万 OFDI L3 ISR SEJ 1I《 RCEP 万D个 L 2 I《 E 8448218 5 3424 In 2018, China was the second largest outbound investor in the world, ranking third in the global stock of outbound direct investment. Chinas investment in the countries of the Regional Comprehensive Economic Partnership (RCEP) is also growing rapidly. Both the flow and the stock of Chinese investment are far larger than those of the eu. However, due to different national conditions and different levels of governance, there are high political risks in RCEP countries, which are likely to harm the interests of Chinese enterprises. At the same time, with more and more attention paid to Double taxation, the Double tax treaty (DTT) has been studied more and more. Therefore, based on the dual factors of governance of the host country and the Double tax treaty, this paper takes the stock of Chinas Outward Foreign Direct Investmen (OFDI) in RCEP countries as the research object to investigate the impact of both on Chinas OFDI. This paper sorts out many domestic and foreign scholars studies on the influence of government governance and the Double tax treaty on direct investment, and applies global governance and investment theory to the problem analysis of Chinas OFDI. At the same time, the transmission mechanism between host country government governance and DTT to OFDI, as well as the r