Analysis of double taxation on foreign investment in Uganda
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Date
2018-10
Authors
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Journal ISSN
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Publisher
Kampala International University, School of Law
Abstract
To increase inward foreign direct investment (FDI), policy-makers increasingly resort
to the ratification of double taxation treaties (DlTs). However, the effectiveness of
DlTs in inducing higher FDI is still open to debate, as the empirical evidence of
existing studies is anything but conclusive. In contrast to earlier approaches, we use
a largely unpublished 'ยท Jtaset on bilateral FDI stocks, covering a much larger and
more representative sample of host and source countries. Controlling for standard
determinants of FDI and employing various econometric specifications, our results
indicate that DlTs do lead to higher FDI stocks and that the effects are
substantively important as well.
Description
A research project submitted to the faculty of law in partial fulfillment for the award of a Bachelorโs Degree in laws at Kampala International University
Keywords
Double taxation, Foreign investment, Uganda