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  <leader>00817nam a22001337a 4500</leader>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Hearson, M.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Tax Treaties in Sub-Saharan Africa: A Critical Review</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Nairobi</subfield>
    <subfield code="b">Tax Justice Network Africa</subfield>
    <subfield code="c">2015</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">36p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">There is growing attention on the question of tax treaties signed by developing countries. To investigate this apparent shift in opinion among policymakers, and to see what lessons can be drawn by other developing countries, Tax Justice Network Africa commissioned this study of current policy towards tax treaties in Uganda and Zambia, two countries that appear to be questioning past decisions.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Tax Evasion and Avoidance</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/NEW-report-Tax-Treaties-in-Sub-Saharan-Africa-report-TJN-A.pdf</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">CF</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">1012</subfield>
    <subfield code="d">1012</subfield>
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