Most of the #DTTsInAfrica are outdated; they pre-date the existing economic conditions @URAuganda @mofpedU @maketaxfair @ICTDTax @Youth_TJN @TaxJusticeAfric
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Replying to @taxalliance_ug @TaxJusticeAfric and
That's right. Most of them were inherited by African States upon their independence. These are valid reasons why such DTTs should be renegotiated. The goal is to critically address the imbalances in the allocation rules.
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Replying to @Oladiwura01 @TaxJusticeAfric and
It will be a long process to renegotiate many bilateral DTAs. Could a MLI for developing countries help to accelerate the process? I have discussed this with
@MForstater who is working on this and other ideas.1 reply 1 retweet 2 likes -
Replying to @hselftax @TaxJusticeAfric and
I doubt if the OECD's MLI addresses the inequities of the allocation rules. The MLI still places emphasis on the OECD's definition of a fixed place of business for business income, and does not address the division of taxing rights over passive income.
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Replying to @Oladiwura01 @hselftax and
Right. But the MLI demonstrates that DTAs can be updated in bulk rather than 1 by 1. Perhaps a similar process could be developed focused on developing countries concerns?
1 reply 0 retweets 1 like -
Replying to @MForstater @hselftax and
Sounds good but will the MLI be as binding as DTTs?
1 reply 0 retweets 0 likes
When countries sign up to the MLI (and their partners also sign up to the matching articles) once it has all gone through, it updates their DTAs - so just as binding -- as i understand: its like renegotiating individual articles in bulk through 'multiple choice' options
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