Suchergebnisse

Abstract
The paper analyzed policy effects of Double Taxation Agreements (DTA) between Tanzania and India. The study employed desk study and mini-field research survey purposely to obtain primary data and qualitative information from the Tanzania Revenue Authority (TRA), High Commission of India and Indian companies. The paper found that Tanzania has no comprehensive national taxation policy which incorporates DTAs. The current treaties do not protect the government revenue losses. The loopholes include the denial of taxing the gains made by investors selling assets. However, the contribution of Tanzania-India DTAs in Foreign Direct Investment, (FDIs) flow in Tanzania has been significant positive. Indian FDIs have positive effects on Tanzanian employment. Moreover, the investments from India have brought massive capital flows and new technologies into the country. Tanzania-India DTA is more potential for sustainable national development. The study recommends the need to review and formulate New National Investment Policy 2019 that effectively integrate into sustainable fiscal and sector policies. Tanzania has to review all DTAs with aim of minimizing government revenue losses and to renegotiate all existing DTAs adopting UN Model Tanzania. It has to rationalize favoured bilateral treaties to signal their commitments to stable, correct, and often favourable treatment of foreign investors. Tanzania has to implement the Goal #17 of Sustainable Development Goal as that of "Partnering for Development" as a strategy to strengthen the means of implementation and revitalize the global partnership for sustainable development.

This article examines the experiences of two national apex institutions in (...) Senegal and Tanzania, which channel funds to retail microfinance institutions (MFIs). These two national apexes are the Dyna-Enterprises Project and the Small Entrepreneurs Loan Facility (SELF) project, which are functioning in Senegal and Tanzania respectively. Both Dyna and SELF initially started as small-scale apex MFIs and had been conceived with the same vision in mind - facilitation of access to financial services for the poor. The initial implementation focused on provision of credit through MFIs as well as capacity building. The targeted groups of clients are similar, i.e. the disadvantaged, and mostly are women groups in urban or peri-urban areas carrying out general petty trade activities. Like many apex institutions in sub-Saharan Africa, both SELF and Dyna have stimulated demand for more financial support to the poor and have shown potential to be transformed into viable commercial MFIs. (...). (Dev South Afr/DÜI)