Tax Law and Economics Uncovering Tax Treaty Policy in Africa – Same or different Do regional tax models have a role to play in developing tax treaty policy? Examining the ATAF Models of 2016 and 2019 and the reservations to these models provides an answer to this question. Craig West • 21-12-2020
Tax Law and Economics MFN dangers: The (potential) unravelling of tax treaty policy MFN clauses in tax treaties – a useful negotiation tool or an accident waiting to happen? Craig West • 06-11-2020
