Implication of double taxation treaties: A systematic literature review and bibliometric analysis

In the contemporary global economic scenario, international trade and investment are highly correlated with the implementation of Double taxation treaties. Research on the topic has gained momentum in recent years because it helped eliminating trade barriers, boost trade & investment cooperation, and facilitate foreign direct investment (FDI) flows between two contracting states. The study aims to identify key contributors, key areas, and current publication trends and suggest future research directions on the topic. A systematic literature review (SLR) methodology is used along with bibliometric analysis to analyse papers taken from six electronic databases and applied Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA) from 1990 to 2022. The study has analysed co-authorship based on authors and countries, keyword occurrence, citation analysis and co-citation analysis to identify the most influential papers, most influential authors, key journals, key publishers and collaboration of researchers all over the world. Bibliometric mapping is done to better understand the intellectual structure of this field. In addition, the research has highlighted research limitations of the current study and opportunities in the literature, along with a scope of directions for future research.