Memorandum of Understanding on Cooperation in Taxation and Related Matters

Abstract

The Memorandum of Understanding (MoU) among Southern African Development Community (SADC) member states establishes a framework for enhanced cooperation in taxation and related matters. It aims to promote regional tax harmonization, facilitate the mutual exchange of information, develop shared policies on tax incentives, and strengthen capacity building of tax authorities. The MoU emphasizes the importance of reducing tax competition, preventing harmful practices, and fostering economic integration through coordinated tax policies and treaties. It also provides mechanisms for review and dispute resolution, supporting the overall objective of regional economic development and sustainable growth within the SADC framework.