01003nam a22001337a 4500100001500000245008600015260005000101300000900151520057300160650002600733856009000759942000700849999001300856  aMarais, L.  aSecond Sub Regional Workshop on Curbing IFFs fro Africa: ATAF Model DTA and AMATM  aGhanabAfrican Tax Administration Forumc2015  a12p.  aThis 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.  aTransfer Pricing, Tax  uiffoadatabase.trustafrica.org/iff/151102_ATAF Pres-DTA&AMATM_UNECA Sub-Reg-LM (1).pdf  cCF  c675d675