Global minimum corporate tax a death knell for African country tax policies? Afton Titus
By: Titus, Afton
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Material type: 
ArticleSubject(s): SEGUNDO PILAR (OCDE) | IMPUESTO DE SOCIEDADES | TIPO MÍNIMO GLOBAL | ÁFRICA
In:
Intertax v. 50, issue 5, May 2022, p. 414-423Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2022/5-3 (Browse shelf) | Available | OP 2141/2022/5-3 |
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| OP 2141/2022/5 Intertax | OP 2141/2022/5-1 The Pillar Two top-up taxes | OP 2141/2022/5-2 The need for global minimum tax | OP 2141/2022/5-3 Global minimum corporate tax | OP 2141/2022/5-4 Uganda’s tax system | OP 2141/2022/5-5 Unilateral digital services tax in Africa | OP 2141/2022/5-6 International company tax developments and some reflections on ways forward for the African continent |
Resumen.
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.
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