Prevention of Treaty Abuse – Second Peer Review Report on Treaty Shopping

Zambia

A. Progress in the implementation of the minimum standard

Zambia has 23 tax agreements in force, as reported in its response to the Peer Review questionnaire. Its agreement with Switzerland complies with the minimum standard. Zambia has not signed the MLI.

B. Implementation issues

No jurisdiction has raised any concerns about their agreements with Zambia.

Summary of the jurisdiction response – Zambia

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Botswana	No	N/A	No	N/A
2	Canada	No	N/A	No	N/A
3	China (People's Republic of)	No	N/A	No	N/A
4	Denmark	No	N/A	No	N/A
5	Finland	No	N/A	No	N/A
6	France	No	N/A	No	N/A
7	Germany	No	N/A	No	N/A
8	India	No	N/A	No	N/A
9	Ireland	No	N/A	No	N/A
10	Italy	No	N/A	No	N/A
11	Japan	No	N/A	No	N/A
12	Kenya	No	N/A	No	N/A
13	Mauritius	No	N/A	No	N/A
14	Netherlands	No	N/A	No	N/A
15	Norway	No	N/A	No	N/A
16	Romania	No	N/A	No	N/A
17	Seychelles	No	N/A	No	N/A
18	South Africa	No	N/A	No	N/A
19	Sweden	No	N/A	No	N/A
20	Switzerland	Yes	PPT alone	No	N/A
21	Tanzania	No	N/A	No	N/A
22	Uganda*	No	N/A	No	N/A
23	United Kingdom	No	N/A	No	N/A