Tax Treaties and Developing Countres by Veronika Daurer ISBN 9789041149824, 9041149821 instant download

Tax Treaties and Developing Countres by Veronika Daurer ISBN 9789041149824, 9041149821 instant download

Countries eliminate the burden of double taxation for their taxpayers who engage in cross-border business activities by negotiating tax treaties with other countries. In the case of developing countries, tax treaties are often entered into with the additional purpose of attracting foreign investment as a path towards development. It is not clear, however, what role such agreements play in a country's development efforts. This thoroughly researched book is the first to tackle this important issue in depth. Through an analysis of the tax treaty provisions of eleven East African nations, the author unveils the actual impact of the UN Model on the tax treaty network of the countries analysed as well as the \"real-world\" relationship between tax treaties and development -- Provided by Publisher