International company tax developments and some reflections on ways forward for the African continent M.F (Maarten) de Wilde
By: Wilde, Maarten F. de
.
Material type: 
ArticleSubject(s): SOCIEDADES | EMPRESAS | IMPUESTO DE SOCIEDADES | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE) | APLICACION | ÁFRICA
In:
Intertax v. 50, issue 5, May 2022, p. 459-465Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2022/5-6 (Browse shelf) | Available | OP 2141/2022/5-6 |
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.
Click on an image to view it in the image viewer
There are no comments for this item.