Rebalancing double tax treaties in favour of African states

Book chapter


Onyejekwe, C. 2018. Rebalancing double tax treaties in favour of African states. in: Mortimer, T. and Nyombi, C. (ed.) Rebalancing International Investment Agreements in Favour of Host States United Kingdom Wildy, Simmonds and Hill Publishing. pp. 177-192
AuthorsOnyejekwe, C.
EditorsMortimer, T. and Nyombi, C.
Abstract

This chapter, explores double tax treaties (DTTs) in Africa and whether these treaties are still a necessity for developing African states as a means of attracting investment. It builds on the argument that the existing international tax treaty regime has been one of inequality, where developed states have taxing rights and thus benefit the most from DTTs. Tax treaties are commonly designed to avoid taxing the same profit twice by determining, when and how a treaty country can or cannot tax foreign-owned companies. Both developed and developing countries have used them with the intention of improving economic development although, the evidence to support this is weak. Nevertheless, treaties still provide significant benefits, such as exchange-of-information provisions and mechanisms for resolving disputes between taxpayers and tax administrations.

Page range177-192
Year2018
Book titleRebalancing International Investment Agreements in Favour of Host States
PublisherWildy, Simmonds and Hill Publishing
Output statusPublished
Place of publicationUnited Kingdom
ISBN9780854902613
Publication dates
PrintSep 2018
Publication process dates
Deposited04 Oct 2019
Related URLhttps://www.wildy.com/
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