OECD’s Action Plan on Tax Base Erosion and Profit Shifting: Part 1 - What Should Be Africa’s Response?

In Part 1 of this article, the author first explains the thinking and concepts behind the OECD’s Action Plan on Base Erosion and Profit Shifting (BEPS) and then addresses the relevance of the OECD BEPS Action Plan to Africa and what should be the African response to the Plan.