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The Effect of Treaties on Foreign Direct InvestmentBilateral Investment Treaties, Double Taxation Treaties, and Investment Flows$
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Karl P. Sauvant and Lisa E. Sachs

Print publication date: 2009

Print ISBN-13: 9780195388534

Published to Oxford Scholarship Online: May 2009

DOI: 10.1093/acprof:oso/9780195388534.001.0001

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

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

Chapter:
(p.563) 21. TAX TREATIES FOR INVESTMENT AND AID TO SUB-SAHARAN AFRICA: A CASE STUDY *
Source:
The Effect of Treaties on Foreign Direct Investment
Author(s):

Allison Christians

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780195388534.003.0021

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.

Keywords:   tax treaty, international taxation, United States, Ghana, least developed countries

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