Double taxation occurs when two or more tax zones overlap, so the same income or profit elements are taxed. Double taxation conventions were therefore introduced as an international tax instrument to avoid double taxation of the same income or capital for the same subject over the same period in two jurisdictions and to promote international compliance with tax rules and the exchange of information. However, in recent years there has been a global debate about the effectiveness of double taxation conventions. This political letter provides an overview of the DBA in the context of international taxation, with a particular focus on the agreements signed by Zimbabwe and partner countries. He therefore questioned the impact of the DBA on the social and economic rights of Zimbabweans in particular and developing countries in general, as well as key recommendations for Zimbabwe. Tax Information Guide: Africa`s Leading Economies 2018 Overview of the Tax and Investment Environment in 44 African countries, including Africa. The guide contains income tax rates, withholding tax, a list of double taxation agreements, information on other taxes, investment incentives and important business data. Published by Deloitte in May 2018. The Double Taxation Convention came into force on February 11, 1983. Under source rules, few foreign taxed property is subject to Zimbabwean tax. However, there is a general unilateral provision to exempt double taxation.