Turkish Double Tax Conventions and Foreign Direct Investment Relationship: An Empirical Review
Abstract: One of the most essential tools that developing countries use to increase their Foreign Direct Investment (FDI) is Double Tax Conventions (DTCs). Turkey has signed DTC’s with more than 90 countries. Among these countries, we chose 20 EU countries which intense economic relations with Turkey and affect Turkey’s FDI stock for analysis. In the study, within DTCs signed with these 20 European Union countries, the effect of articles 10 and 11 of Turkish DTCs on Turkey’s FDI inflow was examined with static panel analysis methods between 2000 and 2018.