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Tax Uncertainty and Welfare-Improving Tax Disputes
SSRN Electronic Journal, 2023Tax law is often uncertain. In particular, the use of tax shelters tends to be in the "grey area" between illegal tax evasion and legal tax avoidance. In this paper I show that uncertainty in tax law can help achieve higher efficiency than allowing or disallowing a tax shelter with certainty.
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Tax Competition And Transfer Pricing Disputes
SSRN Electronic Journal, 1999Tax Competition and Transfer Pricing ...
Kashif S. Mansori +1 more
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African Multidisciplinary Tax Journal, 2023
The African Continental Free Trade Area (AfCFTA) Agreement is promoted as a developmental game-changer set to foster an impressive growth in intra-African trade. Already, economic forecasts project that the successful implementation of the AfCFTA could boost intra-Africa trade and investments from the current 16 per cent to about 35 to 40 per cent by ...
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The African Continental Free Trade Area (AfCFTA) Agreement is promoted as a developmental game-changer set to foster an impressive growth in intra-African trade. Already, economic forecasts project that the successful implementation of the AfCFTA could boost intra-Africa trade and investments from the current 16 per cent to about 35 to 40 per cent by ...
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Recovery of Disputed Tax Claims
World Tax Journal, 2023Tax-levying jurisdictions have to grapple with the tension between affording taxpayers a right to effective remedies and the revenue authority’s responsibility to efficiently and effectively collect taxes. This article shows that, in the main, jurisdictions tend to follow a rule-exception approach in terms whereof they deviate from their stance on ...
C.(Carika) Fritz, S. Kargitta, R. Seer
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