Multinational treaty shopping and tax avoidance is commonplace throughout the world, particularly in poorer countries. The secretary-general of the OECD, Angel Gurría, believes that developing nations lose three times more money to tax havens then they receive in aid each year (The Economist, 2015). This treaty shopping is made possible by lax tax laws which often unfairly discriminate against poorer, less developed nations. @ucdpolitics student, Hannah Twomey, argues in this blog post that it is not just tax havens that cost developing countries tax revenues. Double Taxation Agreements are legal agreements which often discriminate against lower income countries and deny them access to vital tax revenue which could be used for the development of the particular country.