The Role of ICT in Promoting the Rule of Law in Ethiopia: The Impact of Social Media

Henok-KebedeAuthor: Henok Kebede
Lecturer, School of Law at Hawassa University, Ethiopia

The Role of ICT in Promoting the Rule of Law

Various scholars have defined the phrase from different perspectives, therefore, defining rule of law in a universally agreeable manner is not an easy task. The most known definition is the one provided by Aristotle: Rule of law is an absence of rule of man. But this definition is very general with the need for elaboration. A more elaborated, perhaps understandable, definition of rule of law is by Lord Bingham, essentially said that “…all persons and authorities within the state, whether public or private, should be bound by and entitled to the benefit of laws publicly and prospectively promulgated and publicly administered in the courts

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Why and how Africa should extend its network of double taxation treaties with China

Eric Ntini KasokainAuthor: Eric Ntini Kasoko
PhD candidate, University of Liege (Belgium)

There are currently over three thousand double taxation treaties (DTTs) worldwide. DTTs are agreements between two states that are designed to relieve international double taxation and prevent fiscal evasion with respect to taxes on income. Double taxation occurs when the same income is subject to two, or even more, taxing jurisdictions, which may result in an impediment to cross-border trade and investment.

When concluding a DTT, the two sovereign states involved draw inspiration mainly from the OECD Model Tax Convention on income and capital (OECD Model). However, DTTs can also be based on the so-called UN Model, which is supposed to be a suitable framework for DTTs between developing countries and developed countries. Since DTTs have been traditionally viewed as one means of increasing the movement of foreign direct investment (FDI) to the developing world, African countries would find it advantageous, at least prima facie, to multiply such agreements with a country like China.

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