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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Bibliographic Details
Main Author: Beer, Sebastian
Other Authors: Loeprick, Jan
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 2018.
Series:IMF Working Papers; Working Paper ; No. 2018/227
Online Access:Full text available on IMF