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Tax, Inequality, and Human Rights$
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Philip G. Alston and Nikki R. Reisch

Print publication date: 2019

Print ISBN-13: 9780190882228

Published to Oxford Scholarship Online: May 2019

DOI: 10.1093/oso/9780190882228.001.0001

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Tax Abuse and Implications for Human Rights in Africa

Tax Abuse and Implications for Human Rights in Africa

Chapter:
(p.189) Chapter 8 Tax Abuse and Implications for Human Rights in Africa
Source:
Tax, Inequality, and Human Rights
Author(s):

Annet Wanyana Oguttu

Monica Iyer

Publisher:
Oxford University Press
DOI:10.1093/oso/9780190882228.003.0009

This chapter analyzes whether the international tax reform measures instituted under the Organisation for Economic Co-operation and Development’s (OECD) Base Erosion and Profit Shifting (BEPS) Project are effective in ensuring African countries get a fair share of taxes from multinational enterprises (MNEs) transacting within their borders, so that they can finance their development goals and promote the human rights of their citizens. The OECD chose to focus on curtailing sophisticated tax-avoidance schemes by strengthening existing anti-avoidance provisions. MNEs have abused these existing laws, however, making them largely ineffective. Given that MNEs are always a step ahead in devising new tax-avoidance strategies, one wonders whether emphasis on strengthening anti-avoidance laws will achieve much. The OECD seems to have missed an opportunity to evaluate the whole tax system and deal with the very root of the problems inherent in international taxation.

Keywords:   international tax reform, OECD, BEPS, African countries, multinational enterprises, human rights, development goals, tax avoidance, anti-avoidance laws, international taxation

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