Oladiwura Ayeyemi Eyitayo-Oyesode
My name is Oladiwura Ayeyemi Eyitayo-Oyesode. I am a doctoral candidate at the Schulich School of Law, Dalhousie University. I grew up in Lanlate, a small community in Oyo state, Nigeria. I attended the University of Lagos, Nigeria for my Bachelor of Laws degree from 2008-2013. I was called to the Nigerian bar in 2014 and had a brief stint in legal practice before relocating to Canada in 2016 for my master’s degree. I completed my master’s degree in 2017 and was accepted into the doctoral degree program in law.
I am researching on the nexus between the fulfilment of the UN Sustainable Development Goals in African countries and the reform of tax treaties to increase revenue generation. I am interested in the implications of the international tax regime for African countries. My doctoral research contributes to the formulation of context-specific solutions to the systemic issues that limit tax revenues and social spending through source-restricting provisions in the tax treaty networks of three African countries (Nigeria, Botswana, and Tanzania). The aim of my research is to examine the nature of the tax treaty networks of the three African countries. Second, I examine the impact that these treaties have on tax revenue generation in the three countries. These questions will lead to my argument that the way these tax treaties are structured, they continue to impede tax revenue generation in the three African countries, which is a bane to the fulfillment of the Sustainable Development Goals (SDGs). A comparative analysis of the tax treaty networks which I will undertake will show if these countries have similar tax treaty provisions, the implications of these provisions on tax revenue generation, and possible recommendations on how the three countries can reform their tax treaties to increase tax revenue generation. The three countries are chosen to demonstrate similar challenges that impede tax revenue generation across the African continent, and how African countries can collectively change the story by reforming their tax treaties to reflect the changes proposed in my thesis. My goal is to help design effective and efficient rules for taxing international income in African countries and my doctoral research gives me the opportunity to fulfill that goal.
I chose the Schulich School of Law, Dalhousie University because of my Supervisor, Professor Kim Brooks. Her research interest in distributive justice in international tax closely aligns with mine and that was what made me reach out to her for possible research supervision for my master’s degree.
tax treaty reform, tax revenue generation, sustainable development goals
Comparative and Foreign Law | International Law | Tax Law