000			01912nab a2200277 c 4500
999			_c140810 _d140810
003			ES-MaIEF
005			20230613172908.0
007			ta
008			190625s2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _cES-MaIEF
041			_aeng
100	1		_967334 _aTitus, Afton
245		0	_aDesigning a general anti-avoidance rule for the East African Community _ba comparative analysis _c Afton Titus
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThe East African Community (EAC) is a regional integration project working towards the formation of a political federation. As a grouping of developing states, most EAC Partner States have legislated their own general anti-avoidance rules (GAARs) as a means to prevent base erosion and profit shifting. This article argues that the EAC federation, once formed, should continue this practice and legislate its own GAAR to protect its corporate tax base – one of the most important tax bases for African countries. This article further proposes a GAAR for the EAC that builds on the existing GAARs in the EAC Partner States and draws from international best practice through a comparative analysis of the GAARs in the EU Anti-Tax Avoidance Directive, the Income Tax Act in Canada and the Income Tax Act in South Africa. In so doing, the author proposes a GAAR for the EAC that is in keeping with international developments while adapting such developments to the EAC context.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPREVENCIÓN _954712
650		4	_aPOLITICA FISCAL _948067
650		4	_963137 _aÁFRICA ORIENTAL
650		4	_943410 _aELUSION FISCAL
773	0		_9160485 _oWTJ/2019/2 _tWorld Tax Journal _w(IEF)62814 _g v. 11, n. 2, May 2019
942			_cRE