Matches in SemOpenAlex for { <https://semopenalex.org/work/W2971860672> ?p ?o ?g. }
Showing items 1 to 59 of
59
with 100 items per page.
- W2971860672 endingPage "37" @default.
- W2971860672 startingPage "23" @default.
- W2971860672 abstract "Globalization and trade liberalization have created opportunities for investors to move capital to economies where they can create higher shareholder value and tap into new business markets. This has seen the advent of MNEs across the world mostly with offshore financial investments. Sadly, too, investors have taken advantage of weak tax administration in some economies, especially in Africa through treaty shopping. Some businesses also engage in tax evasion and avoidance schemes as well as other harmful tax practices. African economies are targeted due to their resource endowment and poor control measures in managing natural resources at national level. Operations in several jurisdictions protect such investments from the direct control of the tax authorities, hence the need for co-operation amongst affected jurisdictions and secrecy jurisdictions. This cooperation requires exchange of information on taxpayers through TIEAs. Challenges in information exchange have been noted where the required information is with third parties or is subject to legislated secrecy provisions in the taxpayers jurisdiction . It has also been noted that the structure of the current OECD developed Model TIEA template does not adequately cover the requirements, providing a loose arrangement, which leaves most weak economies unable to negotiate effectively, rendering the model itself ineffective." @default.
- W2971860672 created "2019-09-12" @default.
- W2971860672 creator A5074118698 @default.
- W2971860672 date "2018-01-01" @default.
- W2971860672 modified "2023-09-26" @default.
- W2971860672 title "Tax Information Exchange Agreements and Financial Secrecy: Impediments to Effective Implementation" @default.
- W2971860672 hasPublicationYear "2018" @default.
- W2971860672 type Work @default.
- W2971860672 sameAs 2971860672 @default.
- W2971860672 citedByCount "0" @default.
- W2971860672 crossrefType "journal-article" @default.
- W2971860672 hasAuthorship W2971860672A5074118698 @default.
- W2971860672 hasConcept C10138342 @default.
- W2971860672 hasConcept C144133560 @default.
- W2971860672 hasConcept C155202549 @default.
- W2971860672 hasConcept C162324750 @default.
- W2971860672 hasConcept C17744445 @default.
- W2971860672 hasConcept C18547055 @default.
- W2971860672 hasConcept C199539241 @default.
- W2971860672 hasConcept C2776949292 @default.
- W2971860672 hasConceptScore W2971860672C10138342 @default.
- W2971860672 hasConceptScore W2971860672C144133560 @default.
- W2971860672 hasConceptScore W2971860672C155202549 @default.
- W2971860672 hasConceptScore W2971860672C162324750 @default.
- W2971860672 hasConceptScore W2971860672C17744445 @default.
- W2971860672 hasConceptScore W2971860672C18547055 @default.
- W2971860672 hasConceptScore W2971860672C199539241 @default.
- W2971860672 hasConceptScore W2971860672C2776949292 @default.
- W2971860672 hasIssue "1" @default.
- W2971860672 hasLocation W29718606721 @default.
- W2971860672 hasOpenAccess W2971860672 @default.
- W2971860672 hasPrimaryLocation W29718606721 @default.
- W2971860672 hasRelatedWork W126796482 @default.
- W2971860672 hasRelatedWork W1485140043 @default.
- W2971860672 hasRelatedWork W1494477957 @default.
- W2971860672 hasRelatedWork W171168330 @default.
- W2971860672 hasRelatedWork W18347514 @default.
- W2971860672 hasRelatedWork W1985076482 @default.
- W2971860672 hasRelatedWork W2480166993 @default.
- W2971860672 hasRelatedWork W2549538368 @default.
- W2971860672 hasRelatedWork W2810260752 @default.
- W2971860672 hasRelatedWork W2982195749 @default.
- W2971860672 hasRelatedWork W3121386053 @default.
- W2971860672 hasRelatedWork W3121987986 @default.
- W2971860672 hasRelatedWork W3123763072 @default.
- W2971860672 hasRelatedWork W3123805642 @default.
- W2971860672 hasRelatedWork W3124369418 @default.
- W2971860672 hasRelatedWork W3125113393 @default.
- W2971860672 hasRelatedWork W49065599 @default.
- W2971860672 hasRelatedWork W3119988431 @default.
- W2971860672 hasRelatedWork W3124347901 @default.
- W2971860672 hasRelatedWork W3168100826 @default.
- W2971860672 hasVolume "1" @default.
- W2971860672 isParatext "false" @default.
- W2971860672 isRetracted "false" @default.
- W2971860672 magId "2971860672" @default.
- W2971860672 workType "article" @default.