Business, Management and Accounting
3 years ago

Double tax treaties may harm developing countries' revenue and economic growth.

SSRN Electronic Journal
Preventing Tax Treaty Abuse a Toolbox with Preventive Measures for Ghana, South Africa, and Nigeria
Sathi Meyer-Nandi

Paper Summary

The article discusses how signing double tax treaties (DTTs) may not always attract foreign investment or increase revenue for developing countries like Ghana, South Africa, and Nigeria. While DTTs were once seen as beneficial for economic growth, recent evidence suggests they may lead to financial losses instead.

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