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RWANDA
YEMEN
SWAZILAND
LESOTHO
KIRIBATI
IRELAND
Key Lessons Learned:
The importance of creating a Revenue Board and developing an independent role for the tax administration
The importance of comprehensive tax reform and of broadening the tax base, especially to include the Exclusive Economic Zone
The importance of negotiating solid double taxation agreements with actual trading partners
The need for computerised systems, even in very small tax administrations
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