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The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective
Mini Dissertation (MPhil (International Taxation))--University of Pretoria, 2020.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2021
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| _version_ | 1867613544910946304 |
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| access_status_str | Open Access |
| author2 | Oguttu, Annet Wanyana |
| author_browse | Oguttu, Annet Wanyana |
| author_facet | Oguttu, Annet Wanyana |
| collection | Thesis |
| dc_rights_str_mv | © 2021 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (MPhil (International Taxation))--University of Pretoria, 2020. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/80484 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:50.718Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/80484 The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective Oguttu, Annet Wanyana u20543213@tuks.co.za Motaung, Tebogo Lorencia UCTD Mini Dissertation (MPhil (International Taxation))--University of Pretoria, 2020. Countries often enter into double tax treaties to encourage foreign direct investment by preventing double taxation of income. However, double tax treaties often result in unintended tax consequences such as: redistributing tax revenues from developing to developed countries; facilitating tax avoidance and the resultant base erosion and profit shifting (BEPS) and double non-taxation. While double tax treaties are entered into with the main objective of eliminating double taxation in order to encourage the said foreign direct investment in developing countries, double tax treaties have not been effective in addressing the unintended consequences of concluding them, impacting the tax revenues of source countries. In achieving their main objective, double tax treaties contain provisions which can ensure that income is only taxed in one country by allocating taxing rights between residence and source countries that are party to it. However, the allocation of taxing rights in double tax treaties simply redistributes taxing rights from the country where the income is derived (i.e., source country), to the residence country. The study finds that double tax treaties, mostly those drafted based on the Organisation for Economic Co-operation Development (OECD) Model Tax Convention (MTC), typically favour developed countries as they allocate taxing rights to resident countries. As a result, the study recommends that developing countries exercise extreme caution when concluding double tax treaties as the unintended consequences of entering into the double treaties result in the loss of much needed tax revenue as the allocation rules contained therein, particularly those that are drafted based on the OECD MTC favour developed countries over developing countries. Taxation MPhil (International Taxation) Unrestricted 2021-06-22T12:29:16Z 2021-06-22T12:29:16Z 2021/04/28 2020 Mini Dissertation Motaung, TL 2020, The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective, MPhil (International Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80484> http://hdl.handle.net/2263/80484 en © 2021 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective |
| title | The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective |
| title_full | The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective |
| title_fullStr | The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective |
| title_full_unstemmed | The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective |
| title_short | The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective |
| title_sort | unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country s perspective |
| topic | UCTD |
| url | http://hdl.handle.net/2263/80484 |