000			01613nab a2200217 c 4500
999			_c146042 _d146042
003			ES-MaIEF
005			20220715135105.0
007			ta
008			220715t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967334 _aTitus, Afton
245		0	_aGlobal minimum corporate tax _ba death knell for African country tax policies? _c Afton Titus
500			_aResumen.
520			_aThis 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.
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650			_aIMPUESTO DE SOCIEDADES _945680
650		4	_967681 _aTIPO MÍNIMO GLOBAL
650		4	_97093 _aÁFRICA
773	0		_9167447 _oOP 2141/2022/5 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 5, May 2022, p. 414-423
942			_cART