Survival of the Richest

Europe's role in upholding an unjust tax system
Figure 3: Number of 'very restrictive' tax treaties in force
Italy
United Kingdom
Germany
Norway
France
Netherlands
Belgium
Poland
Denmark
Sweden
Ireland
0 2
4
6
8
10
12
14
European countries with ‘very
restrictive’ tax treaties with developing
countries in Africa and Asia. These
treaties introduce strong limitations
on the taxing rights of the developing
countries that sign them. The concept
of ‘very restrictive’ treaties’ is
based on a thorough assessment by
ActionAid, which analyses how each
treaty allocates taxing rights between
the signatories as well as the level
of reductions of developing country
tax rates. For more information, see
ActionAid. (2016). Mistreated. 106
Table 2: Total number of tax treaties
between developing countries and
the European countries covered by
this report Source: See Figure 4.
Low Income
Lower Middle
Income
Upper Middle
Income
Slovenia 0 6 15 21
Latvia 0 8 14 22
Luxembourg 0 11 15 26
Ireland 1 10 17 28
Finland 1 16 19 36
Denmark 2 15 20 37
Poland 1 17 20 38
Czech Republic 1 16 22 39
Austria 1 15 25 41
Total
Average 2.72 17.22 22.61 41.83
Sweden 3 15 24 42
Netherlands 2 19 23 44
Norway 9 14 21 44
Spain 1 17 29 47
Belgium 2 22 26 50
Germany 2 23 26 51
Italy 5 20 26 51
United Kingdom 7 28 32 67
France 11 24 33 68
49 295 407 752
22 • Survival of the Richest