Tax treaties between countries influence how much tax revenues governments receive from multinational enterprises. These treaties often reduce the withholding tax rates on outgoing dividend and interest payments. We provide illustrative estimates of costs for these two taxes for 14 developing...

The aim of the paper is to determine the effect of the Multinational Enterprises of the United States (US-MNE) in the reduction of poverty in a group of 18 developing countries where they operate for the period 2009-2018. Furthermore, the determining factors of the attraction of US-MNE to these...