The New Article 8 (alternative a) of The UN Model Tax Convention: A Brief for African Tax Administrations

This policy brief clarifies the implication of the amended Article 8 to the Domestic Resource Mobilisation (DRM) effort of ATAF member states, emphasising its alignment with Africa’s economic development goals, tax base protection and expansion needs, and the principles of tax and fiscal justice. At the end, the brief offers recommendations for ATAF member states to help them make the best of the new Article 8 of the UN MTC.