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02532aam a2200361Ii 4500 001 14DABA42177D11EC850ADFAD22ECA4DB 003 SILO 005 20210917010313 008 210217s2021 ne a b 000 0 eng d 020 $a 9087227191 020 $a 9789087227197 020 $a 9087227183 020 $a 9789087227180 020 $a 9087227140 020 $a 9789087227142 035 $a (OCoLC)1262806197 040 $a NLBFD $b eng $e rda $c NLBFD $d YDX $d LUI $d SILO 043 $a f------ 050 4 $a K4460 $b .O58 2021 100 1 $a Oguttu, Annet Wanyana, $e author. 245 10 $a Base erosion and profit shifting : $b a blueprint for Africa's response / $c author, Annet Wanyana Oguttu ; managing editor, Emily Muyaa. 264 1 $a Amsterdam : $b IBFD, $c [2021] 300 $a xli, 708 pages : $b illustrations ; $c 23 cm 504 $a Includes bibliographical references (pages 625-703). 546 $a English. 520 $a Increased globalization and technological enhancement have led to the integration of the global economy, allowing multinational enterprises to operate more efficiently. In most cases, this involves complex structures and may present challenges from a tax perspective due to gaps and mismatches in countries' tax systems. A significant challenge is the risk of tax base erosion and profit shifting (BEPS). The last few years have witnessed many coordinated initiatives in the international tax arena to identify and address the causes of BEPS. Various organizations have been at the forefront in this regard, including the OECD, UN, IMF and the World Bank Group (collectively constituting the Platform for Collaboration on Tax) and the African Tax Administration Forum (ATAF). This book discusses the relevance to Africa of the various measures proposed under the OECD project to tackle BEPS. It approaches the different topics from policy and practical perspectives. It enriches both of these perspectives by setting out African countries' experiences and challenges and discussing case law from the region. The book discusses the opportunities for Africa by proposing options to aid in implementing the BEPS measures. 610 20 $a OECD/G20 Base Erosion and Profit Shifting Project. 650 0 $a Taxation $x Law and legislation $z OECD countries. 650 0 $a Taxation $x Law and legislation $z Africa. 710 1 $a IBFD Centre for Studies in African Taxation (CSAT) 941 $a 1 952 $l OVUX522 $d 20220526015603.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=14DABA42177D11EC850ADFAD22ECA4DBInitiate Another SILO Locator Search