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Estimating the revenue costs of tax treaties in developing countries

机译：估算发展中国家税收协定的税收成本

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(12764) Petr Jansky Marek Sedivy Tax treaties between countries influence how much tax revenues governments receive from multinational enterprises. These treaties often reduce the withholding tax rates on outgoing dividend and interest payments. We provide illustrative estimates of costs for these two taxes for 14 developing countries in sub-Saharan Africa and Asia in a first multi-country comparison of this kind. These might be overestimates because we assume that foreign direct investments are not influenced by the tax treaties. We estimate that the highest potential tax revenue losses are within hundreds of millions US$ and around 0.1% of GDP, with Philippines incurring the highest losses both in US$ and relative to GDP. We also find that around 95% of the losses is due to dividends and that only four investor countries-Japan, Netherlands, Switzerland and Singapore-are together responsible for more than half of the losses. We discuss the limitations of these estimates and how future research could improve their quality as well as coverage.
机译：（12764）彼得·扬斯基·马立克·塞迪维国家之间的税收条约影响着政府从跨国企业获得的税收收入。这些条约通常会降低支出的股息和利息的预提税率。我们在这种第一个多国比较中，为撒哈拉以南非洲和亚洲的14个发展中国家提供了这两种税费的示例性估算。这些可能被高估了，因为我们假设外国直接投资不受税收协定的影响。我们估计最高的潜在税收损失在数亿美元之内，约占GDP的0.1％，其中菲律宾的美元损失和相对于GDP的损失最高。我们还发现，大约95％的损失是由于股息造成的，只有四个投资国（日本，荷兰，瑞士和新加坡）共同承担了一半以上的损失。我们讨论了这些估计的局限性，以及未来的研究如何改善它们的质量和覆盖范围。

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