Tag: tax avoidance

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How Kenya has Implemented and  Adjusted to the Changes in International  Transfer Pricing Regulations:  1920-2016

How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016

ICTD Working Paper 69 Summary: A large proportion of international trade in goods and services is conducted between what are known technically as related parties. In practice, most of this trade is…
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Tax Base Erosion and Profit Shifting in Africa – Part 1: Africa’s Response to the OECD BEPS Action Plan

Tax Base Erosion and Profit Shifting in Africa – Part 1: Africa’s Response to the OECD BEPS Action Plan

ICTD Working Paper 54 Summary: This paper considers what Africa’s response should be to the OECD’s base erosion and profit shifting (BEPS) project. The paper acknowledges that BEPS concerns for…
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Tax Revenue Mobilisation in Developing Countries: Issues and Challenges

Tax Revenue Mobilisation in Developing Countries: Issues and Challenges

  Abstract In recent years, domestic revenue mobilisation in developing countries gained increasing prominence in the policy debate. Several factors explain this, including the potential benefits…
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Unitary Taxation: Tax Base and the Role of Accounting
  • Saturday, 12 September 2015
  • Prem Sikka and Richard Murphy

Unitary Taxation: Tax Base and the Role of Accounting

  ICTD Working Paper 34: Summary For more than twenty years there have been discussions on the issue of multinational corporations shifting profits from high- to low-tax jurisdictions, with…
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