Prevention of Tax Treaty Abuse – Third 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. One of those agreements, the agreement with Switzerland, complies with the minimum standard.

Zambia has not signed the MLI.

Zambia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.

B. Implementation issues

As Zambia 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 - 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