to substantial tax revenue losses in developing countries. Moreover, the treaty partners are often in a prime position to … top-up tax undertaxed profits of developing countries that offer tax incentives to attract investment, thus nullifying the …Analysis of the international network of double tax treaties reveals a large potential for tax avoidance. Developing …

trade flows in developing countries. Goods price variability had significant positive effects on trade flows. A 1% rise in … that the developing countries have used over the years to protect their infant industries. Also, while the GARCH (1 … flows of developing countries was corrected in the long-term period, 54% disequilibrium in trade of developed economies was …