1 January, 2020

Author: Jörg Alt and Charles Chilufya, S.J.


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Jörg Alt and Charles Chilufya, “Joint Tax Audits Between Developed and Developing Countries,” in Tax Justice and Global Inequality: Practical Solutions to Protect Developing Country Revenues, ed. Krishen Mehta, Esther Shubert, and Erika Dayle Siu (London: Zed Books, 2020), 163–79.


This chapter presents the case for joint tax audits, especially between developed and developing countries, and presents the experiences of Germany and Bavaria. The authors propose including joint tax audits in double tax agreements as this would greatly benefit attempts of developing countries to recover lost revenues and mobilize resources for development. The authors identify the legal foundations and international political commitments for joint tax audits and explore reasons why the instrument has only been applied on a limited basis.

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