dc.contributor.author | van 't Riet, Maarten | |
dc.contributor.author | Lejour, Arjan | |
dc.date.accessioned | 2023-09-15T10:38:16Z | |
dc.date.available | 2023-09-15T10:38:16Z | |
dc.date.issued | 2023-09 | |
dc.identifier.citation | van ’t Riet, M. and Lejour, A. (2023) Tax Treaty Shopping and Developing Countries, ICTD Working Paper 173, Brighton: Institute of Development Studies | en |
dc.identifier.isbn | 978-1-80470-147-8 | |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/18108 | |
dc.description.abstract | Analysis of the international network of double tax treaties reveals a large potential for tax avoidance. Developing countries are, on average, not more likely to suffer from tax revenue losses than other countries. Yet, this average masks the fact that several countries, such as Bangladesh, Egypt, Indonesia, Kenya, Uganda and Zambia, are vulnerable to substantial potential losses of withholding tax revenue by treaty shopping. The treaties responsible for this are referred to as potentially aggressive tax treaties. | en |
dc.description.sponsorship | Foreign, Commonwealth & Development Office | en |
dc.description.sponsorship | Bill & Melinda Gates Foundation | en |
dc.description.sponsorship | Norwegian Agency for Development Cooperation | en |
dc.language.iso | en | en |
dc.publisher | Institute of Development Studies | en |
dc.relation.ispartofseries | ICTD Working Paper;173 | |
dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | en |
dc.subject | Development Policy | en |
dc.subject | Finance | en |
dc.subject | Governance | en |
dc.title | Tax Treaty Shopping and Developing Countries | en |
dc.type | Series paper (IDS) | en |
dc.rights.holder | Institute of Development Studies | en |
dc.identifier.team | Governance | en |
dc.identifier.doi | 10.19088/ICTD.2023.049 | |
rioxxterms.funder | Default funder | en |
rioxxterms.identifier.project | International Centre for Tax and Development | en |
rioxxterms.version | VoR | en |
rioxxterms.versionofrecord | 10.19088/ICTD.2023.049 | en |
rioxxterms.funder.project | 788e86e9-8343-411e-a470-50c50fea5a3e | en |