Includes bibliographical references (pages 625-703).
Summary:
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.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.