000			01670nab a2200253 c 4500
999			_c146045 _d146045
003			ES-MaIEF
005			20220715141253.0
007			ta
008			220715t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_958102 _aWilde, Maarten F. de
245			_aInternational company tax developments and some reflections on ways forward for the African continent _c M.F (Maarten) de Wilde
500			_aResumen.
520			_aThe 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.
650			_aSOCIEDADES _948454
650			_aEMPRESAS _943504
650			_aIMPUESTO DE SOCIEDADES _945680
650		4	_967756 _aPRIMER PILAR (OCDE)
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650		4	_aAPLICACION _927355
650		4	_aÁFRICA _97093
773	0		_9167447 _oOP 2141/2022/5 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 5, May 2022, p. 459-465
942			_cART