As a way forward, the paper finally suggests a selective signing of bilateral treaties in respect of double taxation agreements, and a multinational approach to serve as a check against the tendency of multinationals to default payment of taxes in their host countries. Keywords: Taxation, Corporate...
He hopes AfCFTA will open the door for more tax treaties, which are currently lacking between African states, creating “a very real risk of double taxation and disputes” while countries will have to account for a loss of revenue from tariffs. The private sector will also have to respond, ...
“These issues if appropriately addressed will help to improve the revenue and public health profiles of Member States through the efficient tracking/taxation of tobacco products, eliminate double taxation illicit financial transactions, and institute strategies for development oriented tax treaties between M...
A significant number of scholars have written about the nexus between fairness in the allocation of taxing rights in double taxation treaties and sustainable development in developing countries. These scholars have argued for expansive t... OA Eyitayooyesode - Walter de Gruyter GmbH 被引量: 0发表...
In 1984, the Income Tax Ordinance was introduced in Bangladesh, enabling the government to enter into treaties with other countries to avoid double taxation. As a result, Bangladesh has signed several treaties relating to double taxation avoidance with many countries, including China, Japan, the Uni...