Mongolia – Martin Hearson

Certainty in the tax treaty regime

Here’s the text and slides of a talk I gave yesterday at an event called Harnessing the Commonwealth Advantage in International Trade. I want to talk today about issues related to tax treaties in developing countries, and their impact on tax certainty for multinational investors. To do this I think we have to consider two… Continue reading Certainty in the tax treaty regime

Cancelling tax treaties: a lesson from the 1970s

Mike Lewis at ActionAid had a blog yesterday about the problem posed by Zambia’s tax treaty with Ireland, following up on ActionAid Zambia’s call for the treaty to be renegotiated. But how easy would that be?