The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa
October 24, 2018
Download PDF
Preview Citation
Format: Chicago
Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Balance of payments, Corporate income tax, Double taxation, Foreign direct investment, Revenue administration, Taxes, Withholding tax
Keywords: Africa, CIT revenue, Corporate income tax, Cost of capital, Cost parameter, Domestic Resource Mobilization, Double Tax Treaties, Double taxation, Effects of DTTS, FDI equation, Foreign direct investment, Global, Income tax, Investment hubs, Mauritius, Repatriation impact FDI stock, Revenue efficiency, Revenue loss, Sub-Saharan Africa, Tax cost, Tax revenue, Tax revenue equation, Tax Treaty Policy, Withholding tax, Withholding tax tax rate, WP
Publication Details
-
Pages:
38
-
Volume:
---
-
DOI:
---
-
Issue:
---
-
Series:
Working Paper No. 2018/227
-
Stock No:
WPIEA2018227
-
ISBN:
9781484378007
-
ISSN:
1018-5941
