TITLE

The taxation of foreign investments in developing countries under the treaty regime: The African

AUTHOR(S)
Ashiabor, Hope
PUB. DATE
September 1996
SOURCE
International Tax Journal;Fall96, Vol. 22 Issue 4, p69
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Discusses the taxation of foreign investments in Africa. Constraints imposed by shortage of private-sector capital; Imbalances in economic relations between developed and developing countries; Interjurisdictional allocation of taxing powers; Model conventions and the taxation of foreign-sourced income; Impact of model conventions on tax treaties.
ACCESSION #
9702176684

 

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