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 a...
Main Authors: | Beer, Sebastian, Loeprick, Jan |
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Format: | Working Paper |
Language: | English |
Published: |
World Bank, Washington, DC
2018
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Subjects: | |
Online Access: | http://documents.worldbank.org/curated/en/325021540479671671/The-Cost-and-Benefits-of-Tax-Treaties-with-Investment-Hubs-Findings-from-Sub-Saharan-Africa http://hdl.handle.net/10986/30643 |
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