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dc.contributor.authorAIT ABDELLOUHAB, Faycal
dc.date.accessioned2022-02-24T13:22:55Z
dc.date.available2022-02-24T13:22:55Z
dc.date.issued2022
dc.identifier.isbn9789294661654
dc.identifier.issn2600-271X
dc.identifier.urihttps://hdl.handle.net/1814/74227
dc.description.abstractAfrica 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.en
dc.format.mimetypeapplication/pdfen
dc.language.isoenen
dc.publisherEuropean University Instituteen
dc.relation.ispartofseriesSTG Policy Briefsen
dc.relation.ispartofseries2022/06en
dc.rightsinfo:eu-repo/semantics/openAccessen
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/*
dc.titleCombating cross-border tax avoidance : the challenges of global tax cooperation in Sub-Saharan Africa (SSA)en
dc.typeOtheren
dc.identifier.doi10.2870/342172
eui.subscribe.skiptrue
dc.rights.licenseAttribution 4.0 International*


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Attribution 4.0 International
Except where otherwise noted, this item's license is described as Attribution 4.0 International