Weaving Webs for Tax Avoidance - Identifying and Mapping Treaties in the East African Community (EAC)

This publication focuses on the identification and mapping of Double Taxation Agreements (DTAs) within the East African Community (EAC). It explores the issues associated with DTAs, including source versus residence-based principles, treaty shopping, round-tripping, tax neutrality, and limitation of treaty benefits. The publication provides country briefs and assessments for Burundi, Kenya, Rwanda, Tanzania, and Uganda, shedding light on the specific context and challenges faced in each country. It also includes a tax glossary and tabulation of DTAs for each EAC member state. The publication aims to enhance understanding of DTAs in the region and contribute to efforts in combating tax avoidance.