This presentation by Lincoln Marais at the Second Sub Regional Workshop on Curbing IFFs fro Africa explains the importance of of Double Tax Agreements. DTA’s create benefits for States by removing barriers to cross-border investment and trade by eliminating double taxation, certainty of tax treatment, prevention of fiscal evasion through exchange of information, assistance in collection and resolution of disputes. The High Level Panel Report recommends for African countries to consider using the ATAF Model DTA for it contains a number of anti-abuse provisions.
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