
Countries all over the world are increasingly entering into double taxation agreements or Tax treaties primarily to avoid the risk of double taxation. There are over 3,000 bilateral tax treaties currently in effect and the number is growing. The developed nations seek for such agreements in order to protect their investors from paying taxes in two jurisdictions while the underdeveloped countries enter into DTAs in order to attract foreign direct investment. For a country like Zambia, therefore, Tax treaties demand the giving up of tax rights on income flows on the promise of increased FDI from the contracting partner. This study performs performs a comparative analysis of Zambia’s benefits and losses from tax treaties using Tax treaties with Switzerland, South Africa and China as case studies.