01642cas a2200253 a 4500 AALejournalIMF018793 230101c9999 xx r poo 0 0eng d 5.00 USD 9781484378007 1018-5941 BD-DhAAL BD-DhAAL Beer, Sebastian. The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa / Sebastian Beer, Jan Loeprick. Washington, D.C. : International Monetary Fund, 2018. 1 online resource (38 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper investigates the costs and benefits of concluding double tax treaties with investment hubs. Based on a sample of 41 African economies from 1985-2015, the results suggest that signing treaties with investment hubs is not associated with additional investments; yet, these treaties tend to come with nonnegligible revenue losses. Building on a theoretical model, the paper investigates the role of treaty shopping in driving nominal investment flows and provides indirect evidence for its importance in the sample. Mode of access: Internet Loeprick, Jan. IMF Working Papers; Working Paper ; No. 2018/227 Full text available on IMF http://elibrary.imf.org/view/journals/001/2018/227/001.2018.issue-227-en.xml IMF e-Library