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dc.description.abstractForeign 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.titleLinkages between double taxation treaties and bilateral investment treatiesen
ags.descriptionNotesIncludes bibliographical references.en
ags.publisherPlaceAddis Ababaen
ags.publisherNameUN. ECAen
dc.identifier.urihttps://hdl.handle.net/10855/24482
dc.date.accessioned2018-11-21T09:00:52Z
dc.date.available2018-11-21T09:00:52Z
dc.date.issued2018
dc.format.extentix, 74 p.: ill.
dc.languageeng
dc.typeTechnical paper
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::SOCIETES TRANSNATIONALES::INVESTISSEMENT ETRANGER DIRECT
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::EMPRESAS TRANSNACIONALES::INVERSION EXTRANJERA DIRECTA
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::OPERATIONS BANCAIRES ET INVESTISSEMENTS::ACCORDS D'INVESTISSEMENTS
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::OPERACIONES BANCARIAS E INVERSIONES::ACUERDOS DE INVERSION
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::OPERATIONS BANCAIRES ET INVESTISSEMENTS::PROMOTION DES INVESTISSEMENTS
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::OPERACIONES BANCARIAS E INVERSIONES::FOMENTO DE LAS INVERSIONES
uneca.subject.fulltaxonomyUNBIS::COMMERCE INTERNATIONAL::COMMERCE INTERNATIONAL ET POLITIQUE COMMERCIALE::ACCORDS COMMERCIAUX BILATERAUX
uneca.subject.fulltaxonomyUNBIS::COMERCIO INTERNACIONAL::COMERCIO INTERNACIONAL Y POLITICA COMERCIAL::CONVENIOS COMERCIALES BILATERALES
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FISCALITE::DOUBLE IMPOSITION
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::TRIBUTATION::DOBLE TRIBUTACION
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FISCALITE::REFORME FISCALE
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::TRIBUTATION::REFORMA TRIBUTARIA
uneca.subject.fulltaxonomyUNBIS::DESCRIPTEURS GEOGRAPHIQUES::AFRIQUE::AFRIQUE
uneca.subject.fulltaxonomyUNBIS::DESCRIPTORES GEOGRAFICOS::AFRICA::AFRICA
uneca.classification.fulltaxonomySubject Categories::COMMERCE INTERNATIONAL::07.00.00 COMMERCE GENERAL
uneca.classification.fulltaxonomySubject Categories::COMERCIO INTERNACIONAL::07.00.00 COMERCIO (MATERIAS GENERALES)
uneca.workflow.processedtrue
ags.creatorCorporateUnited Nations. Economic Commission for Africa
ags.subjectThesaurusFOREIGN DIRECT INVESTMENT
ags.subjectThesaurusINVESTMENT AGREEMENTS
ags.subjectThesaurusINVESTMENT PROMOTION
ags.subjectThesaurusBILATERAL TRADE AGREEMENTS
ags.subjectThesaurusDOUBLE TAXATION
ags.subjectThesaurusTAX REFORM
ags.subjectThesaurusAFRICA
ags.subjectThesaurusINVESTISSEMENT ETRANGER DIRECT
ags.subjectThesaurusINVERSION EXTRANJERA DIRECTA
ags.subjectThesaurusACCORDS D'INVESTISSEMENTS
ags.subjectThesaurusACUERDOS DE INVERSION
ags.subjectThesaurusPROMOTION DES INVESTISSEMENTS
ags.subjectThesaurusFOMENTO DE LAS INVERSIONES
ags.subjectThesaurusACCORDS COMMERCIAUX BILATERAUX
ags.subjectThesaurusCONVENIOS COMERCIALES BILATERALES
ags.subjectThesaurusDOUBLE IMPOSITION
ags.subjectThesaurusDOBLE TRIBUTACION
ags.subjectThesaurusREFORME FISCALE
ags.subjectThesaurusREFORMA TRIBUTARIA
ags.subjectThesaurusAFRIQUE
ags.subjectThesaurusAFRICA
ags.subjectClassification07.00.00 TRADE (GENERAL MATERIALS)
ags.subjectClassification07.00.00 COMMERCE GENERAL
ags.subjectClassification07.00.00 COMERCIO (MATERIAS GENERALES)
ags.availabilityNumberb11906509
ags.availabilityNumber2018
ags.availabilityLocationECA-HQ
ags.rights.termsofusepublic
ags.JNb11906509
uneca.language.supporteden


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