الفهرس 
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Abstract
In the current era of cross-border transactions across the world, and the
dynamism of international trade and commerce and increasing trans-border
interaction among nations, and the widespread liberalization of economic policy
which resulted in an increase in foreign direct investment (FDI). By encouraging
foreign investors to enter international markets, many countries are witnessing
exponential growth within their economies and local industries. The surge of FDI
not only brings capital for emerging or growing industries, but it is also capable of
boosting the country’s economy by creating greater access to financing, more job
opportunities, and potential knowledge and technology spillovers.
Realizing the importance of FDI role in boosting growing economies the
European Union in its partnership Agreement with Egypt emphasized on the
necessity of concluding double tax treaties with all the EU countries to boost and
encourage its FDI which came clear in article 46 in the Partnership Agreement.
As double taxation considers one of the obstacles that hinders the movement of
capital countries seek to conclude DTT , that’s why it is important to handle the
issue of The Impact of international tax treaties for avoidance of double taxation
on investments flow.
In this context this research is divided into three chapters all discuss the relation
between concluding tax treaties and FDI furthermore illustrating the concept of
both Investment and FDI.
Chapter one handles the following:
Section one: discusses the historical background of tax treaties that began in the
nineteenth century and still renewed by both UN and the OECD.
Section two: this section handles the definition of Tax Treaties and its importance
as they help eliminating double taxation which hinders the flows of capital and
investments and it turned out that there are two points of views
First: Tax Treaties have no impact on FDI.
Second: Tax Treaties do affect FDI.
Section three: this section discusses the definition of double taxation concept, its
kinds and remedies represented in the tax treaties.
Section Four: discusses the above mentioned emphasize from the EU to conclude
tax treaties with Egypt to boost and encourage FDI which is mentioned in the
Egyptian European Partnership.