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The Resource Base erosion and profit shifting : a blueprint for Africa's response

Base erosion and profit shifting : a blueprint for Africa's response

Label
Base erosion and profit shifting : a blueprint for Africa's response
Title
Base erosion and profit shifting : a blueprint for Africa's response
Creator
Contributor
Subject
Language
  • eng
  • eng
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
http://library.link/vocab/creatorName
Oguttu, A.W
Geographic coverage
Africa
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
IBFD Centre for Studies in African Taxation (CSAT)
http://library.link/vocab/relatedWorkOrContributorName
  • Muyaa, E
  • Hamzaoui, R
  • Marsit, S
  • Nakibuule Wakabi, Y
  • Aziz Son, A
http://library.link/vocab/subjectName
  • BEPS
  • BEPS Project (OECD)
  • Inclusive Framework (OECD)
  • tax transparency
  • substance requirements
  • treaty abuse
  • transfer pricing
  • documentation requirements
  • dispute resolution
  • hybrid mismatch
  • CFC
  • interest deduction
  • mandatory disclosure
  • PE
  • value creation
  • MLI
  • digital economy
Label
Base erosion and profit shifting : a blueprint for Africa's response
Instantiates
Publication
Extent
xli, 708 p.
Isbn
9789087227180
Isbn Type
(eBook, ePub)
Note
20210713
Label
Base erosion and profit shifting : a blueprint for Africa's response
Publication
Extent
xli, 708 p.
Isbn
9789087227180
Isbn Type
(eBook, ePub)
Note
20210713

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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