dc.description.abstract | Foreign direct investment (FDI) holds promise for accelerating structural transformation and poverty reduction in Africa. Such investment is essential in increasing the stock of domestic productive assets, generating positive spill overs and forward and backward linkages within the economy and facilitating import of new technologies and know-how. Most African countries have resorted to bilateral investment treaties and double taxation treaties as a means of stimulating inward investment. They have tended to accept templates of these treaties and have been sponsored by their counterparts rather than advance their own formulas informed by their specific development ambitions. The present study highlights the various linkages that exist between double taxation treaties and bilateral investment treaties and some of the associated challenges that they pose to African countries signing these agreements. There is a growing recognition of the need to ensure better alignment of the agreements with the developmental concerns and ambitions of States. There are a number of steps that African leaders can consider taking at the national, bilateral and multinational levels to deal with these challenges. Given that many of the investment treaties concluded in the 1990s early 2000s have recently expired or are about to expire, now is an opportune moment for review and reform. African countries wishing to avail themselves of bilateral investment treaties or double taxation treaties are encouraged to draw inspiration from and contribute to the ongoing global dialogues on investment and tax matters. | en |
dc.title | Linkages between double taxation treaties and bilateral investment treaties | en |
ags.descriptionNotes | Includes bibliographical references. | en |
ags.publisherPlace | Addis Ababa | en |
ags.publisherName | UN. ECA | en |
dc.identifier.uri | https://hdl.handle.net/10855/24482 | |
dc.date.accessioned | 2018-11-21T09:00:52Z | |
dc.date.available | 2018-11-21T09:00:52Z | |
dc.date.issued | 2018 | |
dc.format.extent | ix, 74 p.: ill. | |
dc.language | eng | |
dc.type | Technical paper | |
uneca.subject.fulltaxonomy | UNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::SOCIETES TRANSNATIONALES::INVESTISSEMENT ETRANGER DIRECT | |
uneca.subject.fulltaxonomy | UNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::EMPRESAS TRANSNACIONALES::INVERSION EXTRANJERA DIRECTA | |
uneca.subject.fulltaxonomy | UNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::OPERATIONS BANCAIRES ET INVESTISSEMENTS::ACCORDS D'INVESTISSEMENTS | |
uneca.subject.fulltaxonomy | UNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::OPERACIONES BANCARIAS E INVERSIONES::ACUERDOS DE INVERSION | |
uneca.subject.fulltaxonomy | UNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::OPERATIONS BANCAIRES ET INVESTISSEMENTS::PROMOTION DES INVESTISSEMENTS | |
uneca.subject.fulltaxonomy | UNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::OPERACIONES BANCARIAS E INVERSIONES::FOMENTO DE LAS INVERSIONES | |
uneca.subject.fulltaxonomy | UNBIS::COMMERCE INTERNATIONAL::COMMERCE INTERNATIONAL ET POLITIQUE COMMERCIALE::ACCORDS COMMERCIAUX BILATERAUX | |
uneca.subject.fulltaxonomy | UNBIS::COMERCIO INTERNACIONAL::COMERCIO INTERNACIONAL Y POLITICA COMERCIAL::CONVENIOS COMERCIALES BILATERALES | |
uneca.subject.fulltaxonomy | UNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FISCALITE::DOUBLE IMPOSITION | |
uneca.subject.fulltaxonomy | UNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::TRIBUTATION::DOBLE TRIBUTACION | |
uneca.subject.fulltaxonomy | UNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FISCALITE::REFORME FISCALE | |
uneca.subject.fulltaxonomy | UNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::TRIBUTATION::REFORMA TRIBUTARIA | |
uneca.subject.fulltaxonomy | UNBIS::DESCRIPTEURS GEOGRAPHIQUES::AFRIQUE::AFRIQUE | |
uneca.subject.fulltaxonomy | UNBIS::DESCRIPTORES GEOGRAFICOS::AFRICA::AFRICA | |
uneca.classification.fulltaxonomy | Subject Categories::COMMERCE INTERNATIONAL::07.00.00 COMMERCE GENERAL | |
uneca.classification.fulltaxonomy | Subject Categories::COMERCIO INTERNACIONAL::07.00.00 COMERCIO (MATERIAS GENERALES) | |
uneca.workflow.processed | true | |
ags.creatorCorporate | United Nations. Economic Commission for Africa | |
ags.subjectThesaurus | FOREIGN DIRECT INVESTMENT | |
ags.subjectThesaurus | INVESTMENT AGREEMENTS | |
ags.subjectThesaurus | INVESTMENT PROMOTION | |
ags.subjectThesaurus | BILATERAL TRADE AGREEMENTS | |
ags.subjectThesaurus | DOUBLE TAXATION | |
ags.subjectThesaurus | TAX REFORM | |
ags.subjectThesaurus | AFRICA | |
ags.subjectThesaurus | INVESTISSEMENT ETRANGER DIRECT | |
ags.subjectThesaurus | INVERSION EXTRANJERA DIRECTA | |
ags.subjectThesaurus | ACCORDS D'INVESTISSEMENTS | |
ags.subjectThesaurus | ACUERDOS DE INVERSION | |
ags.subjectThesaurus | PROMOTION DES INVESTISSEMENTS | |
ags.subjectThesaurus | FOMENTO DE LAS INVERSIONES | |
ags.subjectThesaurus | ACCORDS COMMERCIAUX BILATERAUX | |
ags.subjectThesaurus | CONVENIOS COMERCIALES BILATERALES | |
ags.subjectThesaurus | DOUBLE IMPOSITION | |
ags.subjectThesaurus | DOBLE TRIBUTACION | |
ags.subjectThesaurus | REFORME FISCALE | |
ags.subjectThesaurus | REFORMA TRIBUTARIA | |
ags.subjectThesaurus | AFRIQUE | |
ags.subjectThesaurus | AFRICA | |
ags.subjectClassification | 07.00.00 TRADE (GENERAL MATERIALS) | |
ags.subjectClassification | 07.00.00 COMMERCE GENERAL | |
ags.subjectClassification | 07.00.00 COMERCIO (MATERIAS GENERALES) | |
ags.availabilityNumber | b11906509 | |
ags.availabilityNumber | 2018 | |
ags.availabilityLocation | ECA-HQ | |
ags.rights.termsofuse | public | |
ags.JN | b11906509 | |
uneca.language.supported | en | |