Double taxation in the East African Community: a case for reforms
| dc.contributor.author | Rasanga, Luise Nudi | |
| dc.date.accessioned | 2023-06-07T10:57:23Z | |
| dc.date.available | 2023-06-07T10:57:23Z | |
| dc.date.issued | 2021 | |
| dc.description | Submitted in partial fulfilment of the requirements for the degree of Master of Laws at Strathmore University | |
| dc.description.abstract | Ideally, there should be free movement of goods, services and capital across East Africa because this is the main objective of the East African Community (EAC). The EAC Common Market Protocol is premised on the free movement of capital, goods, and services and freedom of establishment. The EAC Treaty stipulates the avoidance of double taxation as an objective of the EAC. In international tax law, double taxation in cross-border trade is avoided through unilateral measures by states or the negotiation of bilateral or multilateral tax treaties. In 2010 the EAC member states signed a multilateral tax treaty aimed at providing a regional framework against double taxation; however, the same is yet to enter into force ten years later. This study demonstrates how double taxation is a barrier to the process of integration in EAC. The thesis analyses the domestic laws of member states, the provisions of the EAC Treaty and EAC multilateral tax treaty. Through an analysis of existing legislative and treaty provisions for the elimination of double taxation in the bloc, the author argues that unilateral measures are not always adequate to effectively relieve double taxation. Second, the author demonstrates that the EAC multilateral tax treaty is outdated and is not fit for purpose as it would result in double taxation through gross based final withholding tax and double non-taxation through indirect share sales. Based on the foregoing findings, the thesis makes recommendations on how to effectively deal with double taxation in the Community. First the EAC Multilateral tax treaty should be updated and supplemented before it enters into force because, in its current form, its application would result in double taxation as well as double non-taxation. Further, based on lessons learnt from the EU and the Caribbean Community, the study recommends a more prominent role for the EAC community institutions in tackling double taxation and furthering the objectives of the EAC. | |
| dc.identifier.uri | http://hdl.handle.net/11071/13279 | |
| dc.language.iso | en | |
| dc.publisher | Strathmore University | |
| dc.title | Double taxation in the East African Community: a case for reforms | |
| dc.type | Thesis |