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dc.description.abstractThis policy brief analyses the problems facing Africa related to ‘base erosion and profit shifting’ by multinational corporations. It builds on the Report of the High Level Panel on Illicit Financial Flows (IFFs) from Africa to look beyond that Report’s analysis of how base erosion and profit shifting (BEPS) are carried out in Africa, into specific policies that can be used to prevent such flows. This policy brief is structured around two key messages. The first key message is that African Governments have much to gain from improving taxation of multinational enterprises (MNEs), especially if efforts are substantial, coordinated between public institutions and national stakeholders, and in collaboration with other African countries. The second key message is that it is also advisable to strengthen alliances and advocate for a global tax authority that better accommodates developing country concerns and that supports appropriate reforms in that regard.en
dc.titleReforms to improve taxation of multinational enterprises in Africaen
dc.title.alternativeECA Policy Briefen
uneca.subject.fulltaxonomyUNBIS::ECONOMIC DEVELOPMENT AND DEVELOPMENT FINANCE::PUBLIC FINANCEen
uneca.subject.fulltaxonomyUNBIS::ECONOMIC DEVELOPMENT AND DEVELOPMENT FINANCE::TAXATION::TAX ADMINISTRATIONen
uneca.subject.fulltaxonomyUNBIS::ECONOMIC DEVELOPMENT AND DEVELOPMENT FINANCE::TAXATION::TAX COLLECTIONen
uneca.subject.fulltaxonomyUNBIS::ECONOMIC DEVELOPMENT AND DEVELOPMENT FINANCE::TAXATIONen
uneca.subject.fulltaxonomyUNBIS::ECONOMIC DEVELOPMENT AND DEVELOPMENT FINANCE::TRANSNATIONAL CORPORATIONS::ILLICIT PAYMENTSen
uneca.creatorCorporate.fulltaxonomyCorporate Authors::United Nations. Economic Commission for Africaen
ags.creatorCorporateUnited Nations. Economic Commission for Africaen
ags.subjectThesaurusPUBLIC FINANCEen
ags.subjectThesaurusTAX ADMINISTRATIONen
ags.subjectThesaurusTAX COLLECTIONen
ags.subjectThesaurusTAXATIONen
ags.subjectThesaurusILLICIT PAYMENTSen
ags.descriptionNotesInclude Referenceen
ags.descriptionNotesLibrary also has French edition under the title:"Les réformes visant à améliorer l’imposition des entreprises multinationales en Afrique".en
ags.publisherPlaceAddis Ababaen
ags.publisherNameUN. ECAen
ags.citationTitleECA Policy Briefen
dc.date.accessioned2020-10-15T12:59:44Z
dc.date.available2020-10-15T12:59:44Z
dc.date.issued2020
dc.identifier.urihttps://repository.uneca.org/handle/10855/43819
uneca.workflow.processedtrue
uneca.language.supporteden
dc.format.extent4 p.
dc.languageeng
dc.typePolicy paper
ags.creatorCorporateUnited Nations. Economic Commission for Africa
ags.subjectThesaurusPUBLIC FINANCE
ags.subjectThesaurusTAX ADMINISTRATION
ags.subjectThesaurusTAX COLLECTION
ags.subjectThesaurusTAXATION
ags.subjectThesaurusILLICIT PAYMENTS
ags.subjectClassification02.06.01 PUBLIC FINANCE
ags.availabilityNumberb11987212
ags.availabilityNumber2020
ags.availabilityLocationECA-HQ
ags.rights.termsofusepublic
ags.JNb11987212


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