Double Taxation Avoidance Treaties and Free Trade Agreements – Issue Briefs, 2014 SeptOne of the forms of pressure imposed by North governments and international financial institutions on developing countries to attract prospective investors is to enter into various trade agreements and tax treaties.

Among the most substantive and prevalent today are agreements to avoid double taxation (or DTAs for short) and free trade agreements (FTAs). Today, there is a greater scale of “international investment rule making”, with states increasingly forging “megaregional agreements” and surrendering their say over economic and trade issues to arbitration (UNCTAD, 2014).

pdfDouble Taxation Avoidance Treaties and Free Trade Agreements – Issue Briefs, 2014 Sept
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