dc.contributor.author | Ogbu, Okanga | |
dc.date.accessioned | 2022-09-09T07:55:18Z | |
dc.date.available | 2022-09-09T07:55:18Z | |
dc.date.issued | 2022 | |
dc.identifier.uri | http://erepository.uonbi.ac.ke/handle/11295/161371 | |
dc.description.abstract | This policy brief reflects on an underexplored proposition: that bilateral tax treaties – particularly
treaties involving (middle- and) low-income countries – should contain an expiration or sunset clause.
The brief examines some reasons why it may be sensible for a low-income country to make its bilateral
tax treaty expirable, from its onset. It also highlights a few reasons why such a policy may not be
advisable – or tenable. The brief concludes by exploring the design of a model sunset clause for
inclusion in the UN Model Tax Convention. | en_US |
dc.language.iso | en | en_US |
dc.publisher | University of Nairobi | en_US |
dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | * |
dc.subject | bilateral tax treaties, sunset clauses, taxation | en_US |
dc.title | Negotiating Bilateral Tax Treaties: Should Tax Treaties Involving Low-income Countries Contain a Sunset Clause? | en_US |
dc.type | Other | en_US |