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...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Beer, Sebastian
Weitere Verfasser: Loeprick, Jan
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 2018.
Schriftenreihe:IMF Working Papers; Working Paper ; No. 2018/227
Online Zugang:Full text available on IMF