Nick Shaxson ■ Developing countries and tax treaties: learning from mistakes
“One big theme from the interviews I conducted on my recent African trip is that tax officials in developing countries are really starting to raise concerns about some of their tax treaties. This is particularly true of treaties with the Nerherlands, Mauritius and other countries that can leave them vulnerable to treaty shopping, although it doesn’t stop there.
Why are you thinking about this now? I asked. One finance ministry official told me that there had been three factors: first, seeing countries such as Mongolia and Argentina cancel some of their treaties; second, recent NGO reports that had focused on the abuse of tax treaties, in particular the ActionAid report on Zambia sugar; third, the growing body of practical experience inside the country’s revenue authority.”
From an un-caring economy to a caring economy: the Tax Justice Network podcast, April 2021
Poor pushed aside as corporates pocket pandemic funds in developing countries
The Tax Justice Network’s French podcast: En République Démocratique du Congo: les exonérations fiscales privent les populations des services essentiels #26
Chile – Submission to UN Committee on the Elimination of Discrimination against Women
1 March 2021