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dc.description.abstractIncreased domestic resource mobilization is central to achieving structural transformation in Africa which is in turn essential to addressing social and economic challenges on the continent, such as poverty, inequality and unemployment. Most African countries, however, face major challenges in mobilizing domestic resources for development. There are also challenges regarding underdeveloped tax laws, the low enforcement of tax laws and general administrative weakness. The 15 actions to curtail base erosion and profit shifting deal with different dimensions of the international tax planning practices of multinational enterprises. These dimensions could affect countries in different ways, depending on whether the country is predominantly capital-importing or capital-exporting. The 15 actions are divided into four major implementation categories that OECD recommends. These are minimum standards; common practices and best practices for domestic law; international standards; and analytical reports. The study examines the base erosion and profit shifting measures in each action under the relevant category, and some insight is given regarding what the response of African countries should be regarding the same. Three African country case studies are set out in the report (Cameroon, South Africa and United Republic of Tanzania) to gauge the impact of base erosion and profit shifting on their economies, the measures that they have in place to curtail base erosion and profit shifting and to what extent they have adopted any of the OECD base erosion and profit shifting measures that are of priority to them.en
dc.titleBase erosion and profit shifting in Africa: reforms to facilitate improved taxation of multinational enterprisesen
ags.descriptionNotesLibrary also has French edition under the title : "Érosion de la base d’imposition et transfert de bénéfices en Afrique"en
ags.descriptionNotesIncludes bibliographical reference.en
ags.publisherPlaceAddis Ababaen
ags.publisherNameUN. ECAen
dc.date.accessioned2018-06-01T07:48:41Z
dc.date.available2018-06-01T07:48:41Z
dc.date.issued2018-01
dc.format.extentx, 81 p.
dc.languageeng
dc.typeReports
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::DEVELOPPEMENT::MOBILISATION DES RESSOURCES
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::DESARROLLO::MOVILIZACION DE RECURSOS
uneca.subject.fulltaxonomyUNBIS::INDUSTRIE::GESTION::AFFECTATION DE RESSOURCES
uneca.subject.fulltaxonomyUNBIS::INDUSTRIA::GESTION::ASIGNACION DE RECURSOS
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::CONDITIONS ECONOMIQUES::REFORME ECONOMIQUE
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::CONDICIONES ECONOMICAS::REFORMA ECONOMICA
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FISCALITE::REFORME FISCALE
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::TRIBUTATION::REFORMA TRIBUTARIA
uneca.subject.fulltaxonomyUNBIS::DESCRIPTEURS GEOGRAPHIQUES::AFRIQUE::AFRIQUE
uneca.subject.fulltaxonomyUNBIS::DESCRIPTORES GEOGRAFICOS::AFRICA::AFRICA
uneca.classification.fulltaxonomySubject Categories::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::02.02.00 CONDITIONS ECONOMIQUES
uneca.classification.fulltaxonomySubject Categories::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::02.02.00 CONDICIONES ECONOMICAS
uneca.classification.fulltaxonomySubject Categories::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::02.06.01 FINANCES PUBLIQUES
uneca.classification.fulltaxonomySubject Categories::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::02.06.01 HACIENDA PUBLICA
uneca.workflow.processedtrue
ags.creatorCorporateUnited Nations. Economic Commission for Africa
ags.subjectThesaurusRESOURCES MOBILIZATION
ags.subjectThesaurusRESOURCES ALLOCATION
ags.subjectThesaurusECONOMIC REFORM
ags.subjectThesaurusTAX REFORM
ags.subjectThesaurusAFRICA
ags.subjectThesaurusMOBILISATION DES RESSOURCES
ags.subjectThesaurusMOVILIZACION DE RECURSOS
ags.subjectThesaurusAFFECTATION DE RESSOURCES
ags.subjectThesaurusASIGNACION DE RECURSOS
ags.subjectThesaurusREFORME ECONOMIQUE
ags.subjectThesaurusREFORMA ECONOMICA
ags.subjectThesaurusREFORME FISCALE
ags.subjectThesaurusREFORMA TRIBUTARIA
ags.subjectThesaurusAFRIQUE
ags.subjectThesaurusAFRICA
ags.subjectClassification02.02.00 ECONOMIC CONDITIONS
ags.subjectClassification02.06.01 PUBLIC FINANCE
ags.subjectClassification02.02.00 CONDITIONS ECONOMIQUES
ags.subjectClassification02.02.00 CONDICIONES ECONOMICAS
ags.subjectClassification02.06.01 FINANCES PUBLIQUES
ags.subjectClassification02.06.01 HACIENDA PUBLICA
ags.availabilityNumberb11893503
ags.availabilityNumber2018
ags.availabilityLocationECA-HQ
ags.rights.termsofusepublic
ags.JNb11893503
uneca.language.supporteden


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