The cost and benefits of tax treaties with investment hubs : findings from Sub-Saharan Africa / Sebastian Beer, Jan Loeprick
Mitwirkende(r): Resource type: Ressourcentyp: Buch (Online)Buch (Online)Sprache: Englisch Reihen: World Bank E-Library Archive | Policy research working paper ; 8623Verlag: Washington, D.C. : World Bank Group, Governance Global Practice, October 2018Beschreibung: 1 Online-Ressource (circa 38 Seiten) : IllustrationenSchlagwörter: Genre/Form: Andere physische Formen: Erscheint auch als: The Cost And Benefits of Tax Treaties With Investment Hubs: Findings From Sub-Saharan Africa. Druck-Ausgabe Washington, D.C : The World Bank, 2018DOI: DOI: 10.1596/1813-9450-8623Online-Ressourcen: 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 samplePPN: PPN: 1043835148Package identifier: Produktsigel: ZDB-1-WBA | ZDB-110-WBODieser Titel hat keine Exemplare
Namensnennung 3.0 IGO CC BY 3.0 IGO cc: