Bachmann, Carmen
Uganda’s tax system key challenges and prospects for improvement / Carmen Bachmann, Johannes Gebhardt & Patrick Sunday Kayongo
Resumen.
Bibliografía.
This article analyses a negative implication of introduction of global minimum corporate income tax rate, along with the other provisions of Pillar Two, for the corporate income tax policies currently implemented in African countries, and the implementation of the United Nations’ Sustainable Development Goals (SDGs) in Africa. In systematically delineating these implications, this article argues that a more nuanced approach to global harmful tax competition should be followed in the practice of inter-nation equity. Part 2 sets out the implications of Pillar Two on the tax incentives offered by Rwanda and argues that the global harmful tax agenda would not be placed at risk by following a tiered approach to addressing global harmful tax competition. Following this, Part 3 concludes with a recommendation that developing countries collectively advocate for fairer reforms to the international tax system.
SISTEMA FISCAL
IMPUESTOS
RECAUDACION
UGANDA
Gebhardt, Johannes
Kayongo, Patrick Sunday
Intertax 0165-2826 v. 50, issue 5, May 2022, p. 424-443
Uganda’s tax system key challenges and prospects for improvement / Carmen Bachmann, Johannes Gebhardt & Patrick Sunday Kayongo
Resumen.
Bibliografía.
This article analyses a negative implication of introduction of global minimum corporate income tax rate, along with the other provisions of Pillar Two, for the corporate income tax policies currently implemented in African countries, and the implementation of the United Nations’ Sustainable Development Goals (SDGs) in Africa. In systematically delineating these implications, this article argues that a more nuanced approach to global harmful tax competition should be followed in the practice of inter-nation equity. Part 2 sets out the implications of Pillar Two on the tax incentives offered by Rwanda and argues that the global harmful tax agenda would not be placed at risk by following a tiered approach to addressing global harmful tax competition. Following this, Part 3 concludes with a recommendation that developing countries collectively advocate for fairer reforms to the international tax system.
SISTEMA FISCAL
IMPUESTOS
RECAUDACION
UGANDA
Gebhardt, Johannes
Kayongo, Patrick Sunday
Intertax 0165-2826 v. 50, issue 5, May 2022, p. 424-443