ActionAid

Tax Treaties Dataset

The ActionAid Tax Treaties Dataset includes more than 500 treaties that low- and lower-middle income countries in sub-Saharan Africa and Asia have signed since 1970. It shows how lower-income countries and wealthier countries divide up the right to tax multinational corporations between each other.  

The dataset was developed by consultant Martin Hearson, on behalf of ActionAid, while the ICTD has partnered with ActionAid to host and publicize the data, and associated working paper, which has been through an independent academic review and is a valuable new resource for policy makers and researchers.

Each treaty has been coded for 26 separate rules within tax treaties that govern the circumstances under which each treaty partner has the right to tax. The research is ground-breaking, as it is publicly available and easily searchable.

At present, most tax treaties involving lower-income countries are not publicly available free of charge. Even where treaties are published on government sites, analysis and comparison of terms negotiated is extremely time consuming.  The dataset also provides user-friendly indices that allow a quick and reliable assessment of the characteristics of a particular treaty, as well as national and regional negotiation trends.

The dataset can be directly downloaded here

The ICTD working paper decribing the dataset, and key trends in the data, can be downloaded here

Additional information can also be accessed directly through the Action Aid website, here