Tax treaties in sub-Saharan Africa: a critical review

Hearson, M. (2015). Tax treaties in sub-Saharan Africa: a critical review. Tax Justice Network - Africa.
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There is growing attention on the question of tax treaties signed by developing countries. To investigate this apparent shift in opinion among policymakers, and to see what lessons can be drawn by other developing countries, Tax Justice Network Africa (TJN-A) commissioned this study of current policy towards tax treaties in Uganda and Zambia, two countries that appear to be questioning past decisions.

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