The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective

The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective

Countries often enter into double tax treaties to encourage foreign direct investment by preventing double taxation of income. However, double tax treaties often result in unintended tax consequences such as: redistributing tax revenues from developing to developed countries; facilitating tax avoida...

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Bibliographic Details
Main Author: Motaung, Tebogo Lorencia
Other Authors: Oguttu, Annet Wanyana
Language:en
Published: University of Pretoria 2021
Subjects:
UCTD
Online Access:http://hdl.handle.net/2263/80484
Motaung, TL 2020, The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective, MPhil (International Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80484>

Internet

http://hdl.handle.net/2263/80484
Motaung, TL 2020, The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective, MPhil (International Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80484>

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