Browsing Policies by Subject "bilateral tax treaties, sunset clauses, taxation"
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Negotiating Bilateral Tax Treaties: Should Tax Treaties Involving Low-income Countries Contain a Sunset Clause?
(University of Nairobi, 2022)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 ...