International tax agreements and domestic resource mobilisation: Norway's treaty network with low-income countries in Africa

English follows below.

Denne studien tar utgangspunkt i Norges skatteavtaler med lav-inntektsland og ser på hva slags avtaler Norge har og hvordan slike avtaler kan påvirke vertslandenes skatteinntekter. Hva kan vertsland gjøre selv, og hva kan investorenes opprinnelsesland, inkludert Norge, gjøre for å forbedre vertslandenes evne og muligheter til å øke sine skatteinntekter?

Arbeidet er gjennomført som en skrivbordsstudie ved African Tax Institute, University of Pretoria.

English

This study is based on Norway's tax treaties with low-income countries and looks at what agreements Norway has and how such agreements can affect the host countries' tax revenues. What can host countries do, and what can investors 'country of origin, including Norway, do to improve host countries' ability and opportunities to increase their tax revenues?

The work has been conducted as a desk study at the African Tax Institute, University of Pretoria.