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...

Introduction -- Economy -- Overview of tax system -- Form of Business -- A public service: “Invest in San Marino” -- International Treaties -- The path of European internationalization of small countries.

As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives,...

Begriffsabgrenzung des Phänomens Treaty Overriding -- Völker-, verfassungs- und unionsrechtliche Würdigung -- Analyse ökonomischer Implikationen -- Untersuchung aller Treaty Overrides in Deutschland -- Vorschlag zur (Teil)-Revision des OECD-MA auf Basis der Untersuchungsergebnisse.

Introduction -- Part I: Global tax governance and developing countries (Chapters that work on global matters of tax policy and the impact on developing countries) -- Chapter 1. Getting the Short End of the Stick: Power Relations and their Distributive Outcomes for Lower-Income Countries in...