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

Released on by Sebastian Beer
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  • The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa Book Detail

  • Author : Sebastian Beer
  • Release Date : 2018-10-24
  • Publisher : International Monetary Fund
  • Genre : Business & Economics
  • Pages : 38
  • ISBN 13 : 1484378008
  • File Size : 88,88 MB
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The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa by Sebastian Beer PDF Summary

Book Description: 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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