Date: 2022
Type: Other
Combating cross-border tax avoidance : the challenges of global tax cooperation in Sub-Saharan Africa (SSA)
STG Policy Briefs, 2022/06
AIT ABDELLOUHAB, Faycal, Combating cross-border tax avoidance : the challenges of global tax cooperation in Sub-Saharan Africa (SSA), STG Policy Briefs, 2022/06 - https://hdl.handle.net/1814/74227
Retrieved from Cadmus, EUI Research Repository
Africa is dealing with the challenge of achieving the United Nations Sustainable Development Goals. Yet, the need for substantial public revenues, particularly in Sub-Saharan Africa (SSA) to finance the development is coupled with the important tax lossesdue to Multinational Enterprises’ aggressive tax planning. The OECD’s rich reform proposals in the recent decade were intended to curb cross-border tax avoidance and enhance domestic resource mobilisation capacities in the developing countries. Yet on the ground, the scale of tax-motivated Illicit Financial Flows (IFFs) in SSA is dramatic especially in the extractive sector. In this regard, this paper investigates the reasons why these reforms have not achieved satisfactory results so far. The findings illustrate a certain degree of complexity on three levels: the fundamental principles of tax base division in the current international tax system, the characteristics of the global tax reforms and the implementing capacities in SSA.
Cadmus permanent link: https://hdl.handle.net/1814/74227
Full-text via DOI: 10.2870/342172
ISBN: 9789294661654
ISSN: 2600-271X
Series/Number: STG Policy Briefs; 2022/06
Publisher: European University Institute