The East African Community Multilateral Tax Treaty – Fit for Purpose?

Journal
East African Community; European Union
Bulletin for International Taxation 2016 (Volume 70), No. 12
In this article, the author reviews the background and provisions of the East African Community Multilateral Tax Treaty (2010), considers whether it is fit for purpose in today’s modern and ever-changing world, and draws comparisons to tax law developments in the European Union because of the similarity of the general EAC legal framework.