Cross-Border Taxation: Implications for Africa
This policy brief sets out ATAF’s views on the international tax issue of base erosion and profit shifting (BEPS), the relevance of BEPS to African countries and proposals for how Africa might respond to the challenges it faces from BEPS issues.
BEPS is an issue that adversely impacts on domestic resource mobilisation in both developed and developing countries and arises due to deficiencies in the current international tax rules and standards. It is a global problem that requires global solutions.