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)
By: Masaku, Ame Rebecca
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Material type: 
ArticlePublisher: 2018Subject(s): ZONAS DE EMPRESAS | IMPUESTOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | COMPETENCIA FISCAL NOCIVA | BOTSWANA | ELUSION FISCALOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 10, October 2018, 5 p. Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2018/10-7 (Browse shelf) | Available | BIT/2018/10-7 |
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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.
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