At the risk of turning this into a travel blog, here I am in Denmark’s parliament building, the Borgen, a treat for aficionados of the TV programme. I spoke yesterday at a hearing organised by the parliament’s fiscal affairs committee on Denmark’s tax treaties with developing countries. The hearing was provoked by ActionAid Denmark’s questioning… Continue reading Dobbeltbeskatningsoverenskomster!

Do tax treaties affect foreign investment? The plot thickens

I’m at Allison Christians’ brilliant Tax Justice and Human Rights Symposium. Yesterday I began my presentation, as I usually do, by discussing the link between tax treaties and foreign direct investment (FDI). I wrote about this a while ago, but since then I’ve found some more research on the topic. It’s not as simple as… Continue reading Do tax treaties affect foreign investment? The plot thickens

Do tax treaties increase foreign investment in developing countries?

Ghana also uses Double Taxation Agreements (DTA) to rationalise tax obligations of investors who come from global tax sourced jurisdictions with a view to saving the investors the incidence of double taxation. – Ghana Investment Promotion Centre