Measuring Tax Treaty Negotiation Outcomes: The Actionaid Tax Treaties Dataset

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type , Research 01 Jan 2016 United Kingdom English Publisher:Elsevier BVJournal:SSRN Electronic Journal (eissn: 1556-5068,

Copyright policy )

Authors: Hearson, Martin;

doi: 10.2139/ssrn.2744547

Measuring Tax Treaty Negotiation Outcomes: The Actionaid Tax Treaties Dataset

- Summary
- Subjects
- Metrics

Abstract

capital gains tax; corporation tax; double taxation agreement; foreign direct investment; sub-Saharan Africa; Asia; tax treaty; withholding tax.

Country

United Kingdom

Related Organizations

London School of Economics and Political Science
United Kingdom

Keywords

sub-Saharan Africa, Asia, international taxation, foreign direct investment, capital gains tax, double taxation agreement, tax treaty, corporation tax, withholding tax

Impact byBIP!

	selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	21
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Top 10%
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Top 10%
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average