scholarly journals Tax Treaties and Enterprise Outcomes: Evidence Across Developing African Countries

2021 ◽  
Author(s):  
Uchenna Efobi ◽  
Oluwabunmi O. Adejumo
Keyword(s):  
Developing Countries ◽  
Small Businesses ◽  
Industrial Development ◽  
Negative Relationship ◽  
Tax Treaties ◽  
African Countries ◽  
Business Outcomes ◽  
Treaty Negotiations ◽  
Set Up ◽  
World Bank Enterprise Survey

Studies have noted the possibility of tax treaties constraining the tax policy autonomy of developing countries, while their impact on enterprise development within host economies remains an empirical issue. This study examines the effects and heterogeneous differences in estimated effects of tax treaties on small businesses in developing countries that agree to these agreements. The study uses the ICTD tax treaties dataset and the World Bank Enterprise Survey data to set up a quasi-experiment framework for selected African Countries. The framework compares countries’ outcomes for small businesses that ratify and enforce a tax treaty and those without a ratified tax treaty for the years pre-2005–2010 and post-2011–2019). We find that tax treaties signed and enforced by developing countries in Africa have a consistent, negative relationship with small business outcomes. These results are driven by the enterprise’s size and internationalisation status but not by the subsidiary status of the sampled small businesses. The findings have implications for policy targeted towards industrial development alongside tax treaty negotiations.

scholarly journals The UK’s tax treaties with developing countries during the 1970s

2017 ◽  
Author(s):  
Martin Hearson
Keyword(s):  
Developing Countries ◽  
Tax Credits ◽  
Tax Treaties ◽  
Double Taxation ◽  
The United Kingdom ◽  
Treaty Negotiations ◽  
Archival Documents ◽  
The Uk ◽  
Withholding Taxes ◽  
Critical Literature

Tax treaties between developed and developing countries impose considerable costs on the latter, in the form of curbs on their right to tax investment from the former. Existing research assumes that such restrictions are accepted as a quid pro quo for resolving the problem of double taxation, which might act as an obstacle to inward investment. This paper uses archival documents to examine treaty negotiations between the United Kingdom (UK) and developing countries during the 1970s, focusing on contentious provisions concerning ‘tax sparing’, the taxation of shipping, and withholding taxes. Consistent with critical literature on tax treaties, it finds that neither side was concerned about the double taxation problem, which was resolved unilaterally by the UK’s tax credit. Rather, developing countries were primarily focused on obtaining matching tax credits in the UK to maximise the benefits to investors from their tax incentives. UK priorities, meanwhile, were to bind developing countries into OECD-type tax treatment of British firms. Negotiated outcomes did not reflect the true balance of costs and benefits to each side, but their different negotiating capacities, the political salience of particular taxes, and the precedent certain concessions might set for future negotiations

scholarly journals Beneficial Ownership Provisions In Tax Treaties Between Developed And Developing Countries: The Canada/South Africa Example

2013 ◽  
Vol 12 (9) ◽  
pp. 1107
Author(s):  
Lee-Ann Steenkamp
Keyword(s):  
South Africa ◽  
Developing Countries ◽  
Tax Avoidance ◽  
General Definition ◽  
Tax Treaties ◽  
Cross Border ◽  
Treaty Negotiations ◽  
Beneficial Ownership ◽  
Treaty Networks ◽  
Trade And Investment

In the years since the Organisation for Economic Cooperation and Development (OECD) adopted its first draft tax treaty in 1963, the world has experienced an astonishing surge in international trade and investment. The tax treatment of these cross-border transactions is affected by double tax agreements. As tax treaty networks will likely continue to expand, concerns about tax treaty abuse might be expected to grow. The extent to which a countrys tax treaty policy favours developing countries - or not - depends upon the extent to which the country is prepared to adopt provisions from the UN model tax convention as opposed to the OECD model. Developing countries, in particular, should carefully consider the design of their tax treaties so as to effectively combat tax avoidance without sacrificing foreign direct investment. To this end, the Canada/South Africa tax treaty is compared and contrasted with these two models. The concept of beneficial ownership is reviewed in this context. It is contended that a general definition in South Africa's Income Tax Act of 'beneficial ownership' would assist in the interpretation of the term for the purposes of South Africa's tax treaties. It is submitted that the scope for the source taxation of passive investment income (viz. dividends, interest and royalties) in the developing country could be magnified through treaty negotiations.

scholarly journals Strategy and Structure in a State Industrial Development Corporation

1989 ◽  
Vol 14 (3) ◽  
pp. 25-36
Author(s):  
P Venkataramana ◽  
Sri Ananthanarayana Sarma
Keyword(s):  
Developing Countries ◽  
Industrial Development ◽  
Andhra Pradesh ◽  
Organization Structure ◽  
Development Corporation ◽  
Private Sector Organizations ◽  
The Government ◽  
Dominant Coalition ◽  
Set Up ◽  
Industrial Development Corporation

What are the variables determining the organization structure of public sector enterprises in developing countries? Are they different from those of private sector organizations in developed and developing countries? Venkataramana and Sarma attempt to answer these questions by examining in depth the structure of the Andhra Pradesh Industrial Development Corporation (APIDC), which has been set up by the Government of Andhra Pradesh to promote industrial development in the state. The authors examine how APIDC'S structure has evolved and assess the performance of the organization against the stated objectives. They state that APIDC's structure has so evolved as to subserve the strategic interests of a dominant coalition which relies on political power in decision making.

Exploring the World Trade Organisation's Trade and Environment/Public Health Jurisprudence as a Model for Incorporating a Trade–Labour Linkage into the Organisation's Multilateral Trade Regime: Should African Countries Accept a Policy Shift?

2017 ◽  
Vol 25 (1) ◽  
pp. 47-65
Author(s):  
Tapiwa V. Warikandwa ◽  
Patrick C. Osode
Keyword(s):  
Public Health ◽  
Developing Countries ◽  
World Trade ◽  
African Countries ◽  
Trade Regime ◽  
Multilateral Trade ◽  
Appellate Body ◽  
The World ◽  
Labour Standards ◽  
The Impact

The incorporation of a trade-labour (standards) linkage into the multilateral trade regime of the World Trade Organisation (WTO) has been persistently opposed by developing countries, including those in Africa, on the grounds that it has the potential to weaken their competitive advantage. For that reason, low levels of compliance with core labour standards have been viewed as acceptable by African countries. However, with the impact of WTO agreements growing increasingly broader and deeper for the weaker and vulnerable economies of developing countries, the jurisprudence developed by the WTO Panels and Appellate Body regarding a trade-environment/public health linkage has the potential to address the concerns of developing countries regarding the potential negative effects of a trade-labour linkage. This article argues that the pertinent WTO Panel and Appellate Body decisions could advance the prospects of establishing a linkage of global trade participation to labour standards without any harm befalling developing countries.

Work Stress and Organisational Citizenship Behaviours (OCBs) in Call Centers Employees

2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Sunita ◽  
Urvashi Singh ◽  
Shalini Singh ◽  
Rajnee Sharma
Keyword(s):  
Negative Impact ◽  
Call Centers ◽  
Negative Relationship ◽  
Married Couples ◽  
Call Centre ◽  
Simple Correlation ◽  
Nuclear Families ◽  
Set Up ◽  
Stress At Work ◽  
The Relationship

The present study was conducted to examine the relationship between organisational stress and organisational citizenship behaviours (OCBs) in employees of call centers. The study also further explored as how stress at work set-up has negative impact on OCBs. A sample of 250 employees working in call centre of Gurgaon belonging to an age group of 25-30 years were selected on availability basis. All were working married couples living in nuclear families. Job stress survey (Spielberger & Vagg, 1999) and Organisational Citizenship Behaviour (Bateman & Organ, 1983) were administered. Data was analysed by using simple correlation and multiple regression. Results showed the negative relationship between organisational stress and OCBs. Results of regression analysis also exhibited the negative impact of stress on OCBs. The implications for the employees are discussed.

MIDC Role in Infrastructural Development in Navi Mumbai

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Prashant H. Bhagat
Keyword(s):  
Industrial Development ◽  
Industrial Sector ◽  
Vital Role ◽  
The State ◽  
Infrastructure Development ◽  
Industrial Areas ◽  
Industrial Estates ◽  
Development Corporation ◽  
Set Up ◽  
Industrial Development Corporation

The BID (Board of Industrial Development) framed the legislation and it was introduced before the state legislation and passed in the form of Maharashtra Industrial Act which gave birth to Maharashtra Industrial Development Corporation (MIDC), as a separate corporation on August 1, 1962. The BID was the first personnel strength of MIDC. A small ceremony at Wagle Estate Thane, under the Chairmanship of the Chief Minister Shri Y.B. Chavan, marked the birth of MIDC on August 1, 1962. The Board of Industrial Development during its existence between October 1, 1960 and August 1, 1962 has done enough spade work to identify the locations for setting up industrial areas in different parts of the state. Thus, right in the first year of establishment MIDC came up with 14 industrial areas, to initiate action for infrastructure and help entrepreneurs set up the industrial units in those areas. Maharashtra Industrial Development Corporation is the nodal industrial infrastructure development agency of the Maharashtra Government with the basic objective of setting up industrial areas with a provision of industrial infrastructure all over the state for planned and systematic industrial development. MIDC is an innovative, professionally managed, and user friendly organization that provides the world industrial infrastructure. MIDC has played a vital role in the development of industrial infrastructure in the state of Maharashtra. As the state steps into the next millennium, MIDC lives up to its motto Udyamat Sakal Samruddhi i.e., prosperity to all through industrialization. Indeed, in the endeavor of the state to retain its prime position in the industrial sector, MIDC has played a pivotal role in the last 35 years. MIDC has developed 268 industrial estates across the state which spread over 52653 hectares of land. The growth of the Corporation, achieved in the various fields, during the last three years, could be gauged from the fact that the area currently in possession of MIDC has doubled from 25,000 hectares in 1995.

scholarly journals Financial constraint, trust, and export performances: firm-level evidence from Africa

2021 ◽  
pp. 1-23
Author(s):  
Maty Konte ◽  
Gideon Ndubuisi
Keyword(s):  
Financial Constraints ◽  
Interpersonal Trust ◽  
Negative Relationship ◽  
Financial Constraint ◽  
African Countries ◽  
Firm Level ◽  
Country Level ◽  
The World Bank ◽  
Negative Effect ◽  
Enterprise Surveys

Abstract Several existing studies have documented a negative relationship between firm financial constraint and export activities but do not attempt to examine factors that could attenuate this relationship in Africa. In this paper, we examine the effect of financial constraint on exports in Africa and explore how the level of trust in countries where firms are located shapes this relationship. We combine the World Bank Enterprise Surveys with different measures of country-level personal and interpersonal trust computed from the Afrobarometer surveys of 19 African countries. Our results show that financial constraints negatively affect export activities. However, this negative effect is attenuated for firms that are located in trust-intensive societies. These findings are robust to different specifications. Interestingly, we find that small and medium-sized enterprises in Africa are more likely to be affected by financial constraints but also more likely to benefit from a higher level of both personal and interpersonal trust, while for larger firms only interpersonal trust matters.

scholarly journals Light People: Professor Chennupati Jagadish

2021 ◽  
Vol 10 (1) ◽  
Author(s):  
Hui Wang
Keyword(s):  
Developing Countries ◽  
Scientific Research ◽  
Educational Opportunities ◽  
Research Career ◽  
National University ◽  
Education In India ◽  
Set Up ◽  
Equal Educational Opportunities ◽  
Australian Academy ◽  
Young Researchers

EditorialIn 2018, the Indian film “Starting Line” focused the public’s attention on the issue of education in India. It depicted the length some Indian parents were willing to go to secure educational resources for their children, as well as the difficulties faced by those disadvantaged in society in their fight for equal educational opportunities. In reality, many brilliant young Indian talents have been able to study in Australia through a fund set up by Prof. Chennupati Jagadish, a Distinguished Professor of the Australian National University. Prof. Jagadish is a Fellow of the Australian Academy of Science and the Australian Academy of Technological Sciences and Engineering. In 2018 he was awarded a UNESCO Prize for his contribution to the development of nanoscience and nanotechnology. He holds many positions, and has won numerous awards. What started Prof. Jagadish on his scientific research career? How did he become the respected scientist he is today? What was his intention in setting up the educational fund for students from developing countries? What advice does he have for young researchers? Here are the answers from Prof. Jagadish.

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