Is the Netherlands-Uganda Double Taxation Agreement (DTA) Responsible for the Dutch Dominating the Inflow of Inward FDI to Uganda?
It was worth noting that the Netherlands is Uganda's number one source of FDI, so i scanned through other similar reports from prior years and noted the same trend going back to the year 2012. However, according to the 2012 data from a similar report, they were ranked 5th right behind Kenya while Australia was the number one source of FDI at the time. So how did the Netherlands end up being the number one source of inward FDI for Uganda! Could treaty shopping explain this jump? Could it be a case of Ugandans loving the "kyuuma kya mu Dutch" all over again? Maybe KLM can fly us into the right direction, maybe......During our usual knowledge share sessions, a group member commented that the Netherlands is the number one source of inward FDI for Uganda. After having accidentally stumbled upon the above reports from the Bank of Uganda website, I quickly responded that the only plausible explanation for this was treaty shopping and that "most" of this money must have been attributed to Special Purpose Vehicles (SPVs) registered in the Netherlands but in reality, the actual source of the money was another country
Year of publication: |
2019
|
---|---|
Authors: | Kabuye, Mahawuya |
Publisher: |
[2019]: [S.l.] : SSRN |
Subject: | Auslandsinvestition | Foreign investment | Niederlande | Netherlands | Uganda | Doppelbesteuerung | Double taxation |
Saved in:
freely available
Extent: | 1 Online-Ressource (3 p) |
---|---|
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 13, 2019 erstellt |
Other identifiers: | 10.2139/ssrn.3436919 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012864685
Saved in favorites
Similar items by subject
-
Investitionsführer Niederlande
Gandenberger, Ralf, (1994)
-
Weyzig, Francis, (2013)
-
Internationale Mobilität von Steuerbasen : ist nationale Steuerpolitik noch möglich?
Schreiber, Ulrich, (1998)
- More ...
Similar items by person