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|c 5.00 USD
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|z 9781484378007
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|a 1018-5941
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|c BD-DhAAL
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|a Beer, Sebastian.
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|a The Cost and Benefits of Tax Treaties with Investment Hubs :
|b Findings from Sub-Saharan Africa /
|c Sebastian Beer, Jan Loeprick.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2018.
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|a 1 online resource (38 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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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|a Mode of access: Internet
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|a Loeprick, Jan.
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|a IMF Working Papers; Working Paper ;
|v No. 2018/227
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2018/227/001.2018.issue-227-en.xml
|z IMF e-Library
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