Wilde, Maarten F. de
International company tax developments and some reflections on ways forward for the African continent / M.F (Maarten) de Wilde
Resumen.
The article reflects on developments in company taxation in Africa. The author proposes some suggestions for potential tax policy approaches for Africa which are based on two objectives: (1) maintain and/or attract investment while (2) devising ways and means to further securing sustainable revenue mobilization policies. The first objective could be pursued by prudently continuing to compete for investment to the extent possible considering the available scope for such under the envisaged Pillar Two approach and on a regionally coordinated basis. Meeting the second objective could occur by furthering the market-based tax base division agenda that has emerged in recent years along with the spread of digital services taxes and in the context of developments towards the construction of the Amount A concept in Pillar One.
SOCIEDADES
EMPRESAS
IMPUESTO DE SOCIEDADES
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
APLICACION
ÁFRICA
Intertax 0165-2826 v. 50, issue 5, May 2022, p. 459-465
International company tax developments and some reflections on ways forward for the African continent / M.F (Maarten) de Wilde
Resumen.
The article reflects on developments in company taxation in Africa. The author proposes some suggestions for potential tax policy approaches for Africa which are based on two objectives: (1) maintain and/or attract investment while (2) devising ways and means to further securing sustainable revenue mobilization policies. The first objective could be pursued by prudently continuing to compete for investment to the extent possible considering the available scope for such under the envisaged Pillar Two approach and on a regionally coordinated basis. Meeting the second objective could occur by furthering the market-based tax base division agenda that has emerged in recent years along with the spread of digital services taxes and in the context of developments towards the construction of the Amount A concept in Pillar One.
SOCIEDADES
EMPRESAS
IMPUESTO DE SOCIEDADES
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
APLICACION
ÁFRICA
Intertax 0165-2826 v. 50, issue 5, May 2022, p. 459-465