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 c...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
The World Bank
2018
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| Schriftenreihe: | World Bank E-Library Archive
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| Online-Zugang: | BSB01 FHI01 HTW01 EUV01 IOS01 URL des Erstveröffentlichers |
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| Zusammenfassung: | 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 come with nonnegligible revenue losses. Building on a theoretical model, the paper investigates the role of treaty shopping in driving nominal investment flows and provides indirect evidence for its importance in the sample |
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| Beschreibung: | 1 Online-Ressource (38 Seiten) |