Analysis of double taxation on foreign investment in Uganda
| dc.contributor.author | Muhumuza, Steven | |
| dc.date.accessioned | 2020-07-16T12:28:54Z | |
| dc.date.available | 2020-07-16T12:28:54Z | |
| dc.date.issued | 2018-10 | |
| dc.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 | en_US |
| dc.description.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 In contrast to earlier approaches, we use a largely unpublished 'ยท Jtaset on bilateral FDI stocks, covering a much larger and more representative sample of host and source countries.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. | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.12306/9005 | |
| dc.language.iso | en | en_US |
| dc.publisher | Kampala International University, School of Law | en_US |
| dc.subject | Double taxation | en_US |
| dc.subject | Foreign investment | en_US |
| dc.subject | Uganda | en_US |
| dc.title | Analysis of double taxation on foreign investment in Uganda | en_US |
| dc.type | Other | en_US |