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    The interactions of National andInternational tax law and the Kenya-Mauritius tax treaty

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    Date
    2019-08
    Author
    Pissiotto, Sol
    Type
    Article
    Language
    en_US
    Metadata
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    Abstract
    International tax rules and norms interact in complex ways with national law, mediated by the professional practices and techniques of lawyers and other tax advisers and practitioners. The current controversy over the proposed tax treaty between Kenya and Mauritius illustrates some of the features of these practices, as well as the policy issues at stake for both the fairness and effectiveness of taxation and the effects of tax treaties on international investment. A clearer understanding of these issues can greatly facilitate public debate on both the role of tax treaties and the current efforts to reform international tax rules
    URI
    http://uonjournals.uonbi.ac.ke/ojs/index.php/ffd/article/view/251/289
    http://erepository.uonbi.ac.ke/handle/11295/109649
    Citation
    Picciotto, S. (2019). The interactions of National andInternational tax law and the Kenya-Mauritius tax treaty.𝘍𝘪𝘯𝘢𝘯𝘤𝘪𝘯𝘨 𝘧𝘰𝘳 𝘋𝘦𝘷𝘦𝘭𝘰𝘱𝘮𝘦𝘯𝘵, 1(1).
    Publisher
    Journal on FINANCING FOR DEVELOPMENT
    Subject
    Anti avoidance tax rules, double taxation agreements, treaty shopping, Kenya, Mauritius, preferential tax regimes
    Collections
    • College Of Humanities And Social Sciences [20]

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