TY  - BOOK
AU  - Marais, L.
TI  - Second Sub Regional Workshop on Curbing IFFs fro Africa: ATAF Model DTA and AMATM
PY  - 2015///
CY  - Ghana
PB  - African Tax Administration Forum
KW  - Transfer Pricing, Tax
N2  - 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
UR  - iffoadatabase.trustafrica.org/iff/151102_ATAF Pres-DTA&AMATM_UNECA Sub-Reg-LM (1).pdf
ER  -