Current Issues in the Scope of Tax Resident Status

Background There are more than 3,500 bilateral tax treaties which are meant to avoid the disruptive effects of double taxation on cross-border trade[1]. Most of these treaties use language largely in line with the OECD Model Tax Convention, with about 80% of the wording of the tax… Read More

Self-Defense or Veiled Threat: A New Relationship between France and Mali

Françafrique, a simple term, often carries a lot of meaning. First used by President Félix Houphouët-Boigny of Côte d’Ivoire as France-Afrique to urge strong relations with France while seeking independence, the term has developed a pejorative connotation describing France’s sphere of influence amongst its former colonies, particularly its military interventions. Read More