Cover Image

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 a...

Full description

Bibliographic Details
Main Authors: Beer, Sebastian, Loeprick, Jan
Language:English
Published: World Bank, Washington, DC 2018
Subjects:
TAX REVENUE
TAX TREATY
DOUBLE TAX TREATY
INVESTMENT PROMOTION
MULTINATIONAL CORPORATIONS
OFFSHORING
DOMESTIC RESOURCE MOBILIZATION
TAX EVASION
BANKING
INVESTMENT
CAPITAL FLOWS
Online Access:http://documents.worldbank.org/curated/en/325021540479671671/The-Cost-and-Benefits-of-Tax-Treaties-with-Investment-Hubs-Findings-from-Sub-Saharan-Africa
http://hdl.handle.net/10986/30643

Internet

http://documents.worldbank.org/curated/en/325021540479671671/The-Cost-and-Benefits-of-Tax-Treaties-with-Investment-Hubs-Findings-from-Sub-Saharan-Africa
http://hdl.handle.net/10986/30643

Similar Items