Masaku, Ame Rebecca
The legal framework of the Botswana special tax zone : the SPEDU region and action 5 of the OECD/G20 base erosion and profit shifting initiative / Ame Rebecca Masuku (née Chimbombi) .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article considers the implications of the Botswana Special Economic Zone (SEZ) Policy of 2010 and the Botswana SEZ Act of 2015 that provides the legal framework under which SEZs are established, developed and managed in the light of Action 5 of the OECD/G20 Base Erosion and Profit Shifting initiative.
ZONAS DE EMPRESAS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
COMPETENCIA FISCAL NOCIVA
BOTSWANA
ELUSION FISCAL
Bulletin for International Taxation 0007-4624 v. 72, n. 10, October 2018, 5 p.
The legal framework of the Botswana special tax zone : the SPEDU region and action 5 of the OECD/G20 base erosion and profit shifting initiative / Ame Rebecca Masuku (née Chimbombi) .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article considers the implications of the Botswana Special Economic Zone (SEZ) Policy of 2010 and the Botswana SEZ Act of 2015 that provides the legal framework under which SEZs are established, developed and managed in the light of Action 5 of the OECD/G20 Base Erosion and Profit Shifting initiative.
ZONAS DE EMPRESAS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
COMPETENCIA FISCAL NOCIVA
BOTSWANA
ELUSION FISCAL
Bulletin for International Taxation 0007-4624 v. 72, n. 10, October 2018, 5 p.