ICTD research on tax treaties in Africa cited in Tax Notes report

An article by Tax Notes on ‘The Termination of Tax Treaties by Developing Countries‘ cited a 2019 ICTD-produced research reviewing tax treaty practices and policy frameworks in Africa, written by Catherine Ngina Mutava. The news report quoted the research, saying:

“The officials [from revenue agencies] interviewed were of the view that tax treaties were used, in some instances, as tools for cementing diplomatic ties, without considering the economic impact of the treaties on the tax base. In many instances, the treaties were used as a tool to attract [foreign direct investment] despite the lack of evidence directly linking tax treaties with the level of FDI.”

Read ICTD Working Paper 109 here.