The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa /

This paper investigates the costs and benefits of concluding double tax treaties with investment hubs. Based on a sample of 41 African economies from 1985-2015, the results suggest that signing treaties with investment hubs is not associated with additional investments; yet, these treaties tend to...

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Bibliographic Details
Main Author:	Beer, Sebastian
Other Authors:	Loeprick, Jan
Format:	Book
Language:	English
Published:	Washington, D.C. : International Monetary Fund, 2018
Series:	IMF Working Papers; Working Paper ; No. 2018/227 IMF eLibrary
Subjects:	Domestic resource mobilization Double tax treaties Economic adjustment and lending Governance International economics and trade International law International trade and trade rules Law and development Legal products Legal reform Macroeconomics and economic growth Public sector development Social development Social policy Tax law Tax treaty policy Taxation and subsidies Treaties Balance of payments Business Taxes and Subsidies Corporate & business tax Corporate Taxation Corporate income tax Corporations Double taxation Exports and Imports Finance Fiscal Policies and Behavior of Economic Agents: Firm Foreign direct investment Income tax International Business International Investment Investments, Foreign Long-term Capital Movements Multinational Firms Personal Income and Other Nonbusiness Taxes and Subsidies Public Finance Public finance & taxation Revenue administration Revenue Tax Evasion and Avoidance Taxation Taxation, Subsidies, and Revenue: General Taxes Withholding tax Mauritius

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The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa /

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