Onodo was created in 2015 by the Spanish civil societal organisation Civio. Its goal is to visualise complex networks and to support your story-telling. Because Onodo is easy to use, the target audience does not need any technical knowledge to construct a network visualization. You can use Onodo to visualize company ownership networks to better…Read Download
Policy brief on Double Taxation Agreements: the case of Zimbabwe
Double taxation arises when two or more tax jurisdictions overlap, such that the same item of income or profit is subject to tax in each. Double Taxation Agreements were therefore instituted as an international tax instrument for avoiding double taxation of the same income or capital to the same taxpayer in the same period in two jurisdictions and promoting international tax compliance and information sharing. However, in recent years, there has been increasing global debate regarding the effectiveness of double taxation agreements.
This policy brief provides an overview of DTAs within the international taxation framework with a particular focus on those signed by Zimbabwe and partner countries. It therefore interrogates the implications of DTAs on social and economic rights of citizens of Zimbabwe in particular and developing countries in general as well as key recommendations for Zimbabwe.