Analysis of double taxation on foreign investment in Uganda

dc.contributor.authorMuhumuza, Steven
dc.date.accessioned2020-07-16T12:28:54Z
dc.date.available2020-07-16T12:28:54Z
dc.date.issued2018-10
dc.descriptionA research project submitted to the faculty of law in partial fulfillment for the award of a Bachelorโ€™s Degree in laws at Kampala International Universityen_US
dc.description.abstractTo 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 In contrast to earlier approaches, we use a largely unpublished 'ยท Jtaset on bilateral FDI stocks, covering a much larger and more representative sample of host and source countries.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.urihttp://hdl.handle.net/20.500.12306/9005
dc.language.isoenen_US
dc.publisherKampala International University, School of Lawen_US
dc.subjectDouble taxationen_US
dc.subjectForeign investmenten_US
dc.subjectUgandaen_US
dc.titleAnalysis of double taxation on foreign investment in Ugandaen_US
dc.typeOtheren_US
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