Base Erosion and Profit Shifting: A Blueprint for Africa’s Response

This book provides a thorough analysis of the implementation of the OECD/G20 BEPS measures in Africa and considers the experiences, challenges and opportunities for African countries.

Why this book?

Increased globalization and technological enhancement have led to the integration of the global economy, allowing multinational enterprises to operate more efficiently. In most cases, this involves complex structures and may present challenges from a tax perspective due to gaps and mismatches in countries’ tax systems. A significant challenge is the risk of tax base erosion and profit shifting (BEPS).

The last few years have witnessed many coordinated initiatives in the international tax arena to identify and address the causes of BEPS. Various organizations have been at the forefront in this regard, including the OECD, UN, IMF and the World Bank Group (collectively constituting the Platform for Collaboration on Tax) and the African Tax Administration Forum (ATAF).

Base Erosion and Profit Shifting: A Blueprint for Africa’s Response discusses the relevance to Africa of the various measures proposed under the OECD project to tackle BEPS. It approaches the different topics from policy and practical perspectives that will be useful for all readers. It enriches both of these perspectives by setting out African countries’ experiences and challenges and discussing case law from the region. The book discusses the opportunities for Africa by proposing options to aid in implementing the BEPS measures. This book is the first comprehensive publication on international taxation in Africa.

This book is essential reading for policymakers, public and private tax practitioners, students and other stakeholders interested in African taxation matters. The author presents the information in an easy-to-understand manner that ensures that no reader is left behind. This work creates a platform that will stimulate further discussions within the region regarding the essential topics covered and broader tax issues for Africa.

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Sample excerpt, including table of contents

Author(s)

Annet Wanyana Oguttu

Managing Editor(s)

Emily Muyaa

Editor(s)

Ridha Hamzaoui, Sabrine Marsit, Yvette Nakibuule Wakabi, Abdoul Aziz Son