000			01748nab a2200253 c 4500
999			_c146043 _d146043
003			ES-MaIEF
005			20220715135957.0
007			ta
008			220715t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_963616 _aBachmann, Carmen
245		0	_aUganda’s tax system _bkey challenges and prospects for improvement _c Carmen Bachmann, Johannes Gebhardt & Patrick Sunday Kayongo
500			_aResumen.
504			_aBibliografía.
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	_948426 _aSISTEMA FISCAL
650		4	_aIMPUESTOS _947460
650		4	_948197 _aRECAUDACION
650		4	_948639 _aUGANDA
700	1		_969837 _aGebhardt, Johannes
700	1		_969838 _aKayongo, Patrick Sunday
773	0		_9167447 _oOP 2141/2022/5 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 5, May 2022, p. 424-443
942			_cART