Tax treaties in sub-Saharan Africa: a critical review

Martin Hearson

LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library

Abstract: 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.

JEL-codes: F3 G3 (search for similar items in EconPapers)
Date: 2015-03
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:ehl:lserod:67903

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