Abstract: For attracting more Foreign Direct Investment (FDI), the Developing Countries sign (DDTs), double taxation treaties. They surrender to existed limitations regarding their capability to tax income from the Foreign investors that just can pay off only if the reward is more FDI. However, do DTTs can attract more FDI toward the developing countries or not? There are many reasons revealing that FDI can be increased by DTTs. The current study has been structured as follows. First part defines the understood fact of rising critical role of foreign investment in developing countries and shows the DTTs advancement. Later, it reviews the current empirical investigations, describes the design of study and presents the results. The last section provides the conclusion. To sum up, this research demonstrates that DTTs have a key role to attract FDI.