Business tax reform in Australia. Includes analysis by local and overseas industry experts of past tax reforms, our current business tax system and potential future developments as canvassed by the Australian Government's Future Tax System Review (Henry Review)

This paper reports on a study of the tax treaty policy of a group of eleven East African countries. African tax treaties tend to follow one of two model treaties, an OECD model treaty that favours the interests of capital exporting nations and a United Nations model treaty that allows capital...