Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping

Namibia

A. Progress in the implementation of the minimum standard

Namibia has eleven tax agreements in force, as reported in its response to the Peer Review questionnaire.

None of Namibia’s agreements comply with the minimum standard or are subject to a complying instrument.

Namibia has not signed the MLI.

B. Implementation issues

As Namibia has not signed the MLI or implemented anti-treaty-shopping measures in its agreements, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its network of agreements.

Summary of the jurisdiction response - Namibia

 

	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	France	No	N/A	No	N/A
3	Germany	No	N/A	No	N/A
4	India	No	N/A	No	N/A
5	Malaysia	No	N/A	No	N/A
6	Mauritius	No	N/A	No	N/A
7	Romania	No	N/A	No	N/A
8	Russia	No	N/A	No	N/A
9	South Africa	No	N/A	No	N/A
10	Sweden	No	N/A	No	N/A
11	United Kingdom	No	N/A	No	N/A