Show simple item record

dc.contributor.authorMutava, Catherine Ngina
dc.coverage.spatialSouth Africaen
dc.coverage.spatialMauritiusen
dc.coverage.spatialGhanaen
dc.coverage.spatialKenyaen
dc.coverage.spatialUgandaen
dc.coverage.spatialTanzaniaen
dc.coverage.spatialRwandaen
dc.date.accessioned2020-06-23T15:12:28Z
dc.date.available2020-06-23T15:12:28Z
dc.date.issued2020-06-23
dc.identifier.citationMutava, C. N. (2020) Review of Tax Treaty Practices and Policy Framework in Africa, ICTD Research in Brief 54, Brighton: Institute of Development Studiesen
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15446
dc.description.abstractTax treaties are agreements through which two countries agree to assign and restrict taxing rights on economic activities that span both countries. They were traditionally concluded mainly to avoid double taxation and create a favourable investment climate. However, in recent years, tax treaties concluded by sub-Saharan African countries – with OECD countries in particular – have often resulted in them slowly ceding their taxing rights over income earned within their jurisdiction. This revenue loss is not comparable to the expected benefits from foreign investment. Increased awareness of the impact of unfavourable tax treaties on state revenue has seen some sub-Saharan African countries cancel, suspend and or renegotiate some treaties. This paper proposes that sub-Saharan African countries develop and implement a tax treaty policy framework to ensure that they safeguard their interests when concluding tax treaties. It considers the role of tax treaty policy, what factors should inform such a policy, and how to develop an effective negotiating strategy. The study reviewed literature on the history of tax treaties and their impact on developing countries in Africa and interviewed key stakeholders in seven countries.en
dc.language.isoenen
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesICTD Research in Brief;54
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/en
dc.subjectEconomic Developmenten
dc.subjectGovernanceen
dc.titleReview of Tax Treaty Practices and Policy Framework in Africaen
dc.typeSeries paper (non-IDS)en
dc.rights.holderInstitute of Development Studies 2020en
dc.identifier.teamGovernanceen
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectInternational Centre for Tax and Development (ICTD)en
rioxxterms.versionVoRen
rioxxterms.funder.projectb404f32e-8ef2-4832-a8f7-b8f34964b5f8en


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record

http://creativecommons.org/licenses/by-nc/4.0/
Except where otherwise noted, this item's license is described as http://creativecommons.org/licenses/by-nc/4.0/