Tax Treaties for Investment and Aid to Sub-saharan Africa: A Case study

Abstract

Abstract This chapter begins with an overview of the background and function of tax treaties and their proclaimed benefits. It then presents the case study of a hypothetical tax treaty between the United States and Ghana. It shows that such a treaty would produce few tax benefits to current or potential investors and would therefore be largely ineffective in stimulating trade and investment between these two countries. It is argued that after decades of adherence to the promise of tax treaties, we must acknowledge their failure to deliver and search for alternative ways to achieve the goal of promoting aid through the vehicles of investment and trade.

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