The growth of bilateral, multilateral and regional trades has gained increased traction in recent times thereby giving rise to a proliferation of trade agreements. In International economic relations and multilateral trading systems, one of the cornerstone features is the Most Favoured Nation Clause (“MFN”). Generally, the import of the Most Favoured Nation (MFN) clauses is to link trade agreements by ensuring that the parties to one treaty provide treatment no less favourable than the treatment they provide under other treaties in areas covered by the clause. MFN Clause in international economic relations is a non-discriminatory trade policy. Characteristically, MFN clauses come in a variety of forms and in relation to diverse subjects. From historical point of view, MFN clauses were often contained in bilateral treaties of friendship, commerce and navigation whose main function was to regiment a variety of ma ers between the parties which were usually commercially driven in nature. Given this basis, homogeneous interpretation or application could not certainly be expected. Hence this article is a restrictive a empt to explore thoughts on MFN clause in the context of avoidance of double taxation agreements. MFN clause in tax treaties intends to stimulate non-discrimination and parity in business and investment opportunities among treaty partner countries. In the course of time, different tax treaty models have been developed to wit: United Nations Model Double Taxation Convention between Developed and Developing Countries United (“Nations Model Convention”), the Organization for Economic Co-operation and Development Model Tax Convention on Income and on Capital (OECD Model), African Tax Administration Forum (ATAF), and Nigerian Model of Avoidance of Double Taxation. In principle, mischief that the tax treaty seeks is laudable and it is to ensure incredible potentials. However, the salient question in light of recent disputes arising from tax treaties executed by both South Africa and India with the Netherland is whether parity in business by way of reducing taxation is achievable between high-income and low-income parties to tax treaties. This article is a random review of basic topical subjects and contemporary issues relating to the MFN Clause in avoidance of double taxation agreements. Another limitation of this article is that it does not seek exegetical analysis of the MFN policy but rather a brief inquiry.