Browsing by Subject "OECD"
Now showing items 1-3 of 3
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Finding the Lost Sheep: Analyzing the Disconnect between International Tax Cooperation and Its Ought-to-be Goals and How to Fix It
(2024-07-23)countries (LMICs) in the international tax regime (ITR). It argues that the fundamental challenge for LMICs is the disconnection of the ITR from the broader mandate of the League of Nations, which is the enabling institution ... -
FOSTERING IMPLEMENTATION OF THE UNITED NATIONS SUSTAINABLE DEVELOPMENT GOALS IN AFRICA: PROSPECTS OF REVENUE GENERATION UNDER THE TAX TREATIES SIGNED BY NIGERIA, TANZANIA, AND BOTSWANA
(2022-07-19)African countries are behind in social and economic development. The citizens of these countries experience high levels of poverty and hunger, unemployment, maternal and infant mortality, lack of access to quality education, ... -
The Global Fight against Base Erosion and Profit Shifting under the OECD’s Country-by-Country Reporting Rules: A Possible Solution?
(2017-09-01)The base erosion and profit shifting (BEPS) phenomenon continues to create detrimental consequences in states. BEPS is engendered by two fundamental factors, namely, unhealthy fiscal policies of tax havens and preferential ...