Double Tax Treaty Aggressiveness: Who is bringing down withholding taxes in Africa?
This paper asks two interrelated questions, one focusing on a substantive issue, and the other focusing on methodological issues. First, what countries are most aggressive in clipping taxing rights through tax treaties in Africa? Second, how sensitive are the findings to different measures of treaty content and aggressiveness?
In the context of efforts to mobilise domestic resources with a view to achieve the sustainable development goals, the findings of this research can support policy makers in Africa to identify the most aggressive treaties posing the greatest risk for tax revenue losses. The findings can further our understanding of the role of former and potentially neo-colonial relationships in Africa.