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The cost and benefits of tax treaties with investment hubs : findings from Sub-Saharan Africa

Beer, Sebastian; Loeprick, Jan - 2018

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...

Persistent link: https://www.econbiz.de/10011947515