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All Outputs (2)

Rebalancing double tax treaties in favour of African states (2018)
Book Chapter
Onyejekwe, C. (2018). Rebalancing double tax treaties in favour of African states. In Rebalancing International Investment Agreements in Favour of Host States (177-192). United Kingdom: Wildy, Simmonds & Hill Publishing

This chapter, explores double tax treaties (DTTs) in Africa and whether these treaties are still a necessity for developing African states as a means of attracting investment. It builds on the argument that the existing international tax treaty regim... Read More about Rebalancing double tax treaties in favour of African states.

Law's ethics and sustainability: Corporate tax and sustainable social structures (2018)
Book Chapter
Okoye, A., & Onyejekwe, C. (2019). Law's ethics and sustainability: Corporate tax and sustainable social structures. In W. Leal Filho, & A. Consorte McCrea (Eds.), Sustainability and the Humanities (525-538). Springer. https://doi.org/10.1007/978-3-319-95336-6_30

This paper examines what law as an aspect of the humanities could contribute to sustainability. It proposes that corporate tax can be viewed as a social 'value' or 'ethic' enshrined in law and potentially channelled towards sustainable social structu... Read More about Law's ethics and sustainability: Corporate tax and sustainable social structures.