The Tax Cooperation Mechanism between China and African Countries and the Avoidance of a Double Taxation Agreement

Zhang Zezhong; Xu Yue

doi:10.25159/2522-3062/12912

Authors

Zhang Zezhong Jiangxi Normal University https://orcid.org/0009-0006-7294-9831
Xu Yue Jiangxi University of Finance and Economics https://orcid.org/0009-0009-4605-4550

DOI:

https://doi.org/10.25159/2522-3062/12912

Keywords:

Double Taxation Avoidance Agreement, cooperation in tax administration between China and African countries, tax capacity building

Abstract

The tax cooperation mechanism between China and African countries has a bearing on the business environment of bilateral economic and trade cooperation. At present, the tax cooperation mechanism between China and African countries has developed rapidly by way of the Forum on China-Africa Cooperation (FOCAC) and the Belt and Road Initiative (B&R), but it still faces challenges, such as an insufficiency in tax agreements, differences on the agreement content, a lack of trans-regional tax cooperation agreements and support mechanisms to promote tax cooperation and exchange. To improve the China-Africa international business environment, it is necessary to enhance the tax cooperation mechanism between China and African countries, including the speeding up and signing of tax treaties, coordinating and improving the content of the agreements, negotiating a convention of trans-regional tax cooperation, setting up a tax supporting cooperation dialogue mechanism, strengthening the construction of tax capacity and improving the tax dispute settlement mechanism.

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