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 indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with India and South Africa.
Zambia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.
In their responses to the Peer Review questionnaire, Germany and Japan indicated that their agreements with Zambia did not give rise to material treaty shopping concerns, for their respective jurisdictions.
B. Conclusion
Zambia is currently developing a plan, in consultation with the Secretariat, for the implementation of the minimum standard in its agreements with Botswana, Canada, China (People’s Republic of), Denmark, Finland, France, Germany, Ireland, Italy, Japan, Kenya, Morocco, Netherlands, Norway, Romania, the Seychelles, Sweden and the United Kingdom.