PHOTO CREDITS: Nairobi Law Monthly
By
Everlyn Muendo and Leonard Wanyama
The recent nullification of Double Taxation Agreements (DTAs) by several African governments has been a ground-breaking moment in tax justice advocacy, revenue debates and pursuits of economic justice in general.
DTAs are pacts which divide taxing rights between two or more states on cross border income and are sometimes interchangeably referred to as Double Taxation Treaties (DTTs).
Kenya, Senegal and Zambia each cancelled their respective DTAs with Mauritius. This was based on the realization that in one way or another their state interests were infringed upon by how their respective agreements took away their taxing rights.
