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bflc:aap "Habimana, Pie. Harmful tax competition in the East African community" ;
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bf:summary [ a bf:Summary ;
rdfs:label "This book discusses harmful tax competition in the East African Community (EAC) with reference to EU and OECD approaches. With a focus on Rwanda, the book examines whether Rwanda's tax competition practices are within the parameters of internationally accepted practices. In this context, the book identifies Rwanda's favourable tax measures and assesses each from the perspective of EAC law, complemented by the EU and OECD standards on harmful tax competition. Given the dearth of legal studies on harmful tax competition in the EAC, this book is the first to address harmful tax competition in depth in an academic context. Thus, it not only sheds light on the current state of harmful tax competition regulation in the EAC but also lays a foundation that can be used for further research on harmful tax competition in the EAC, as well as for the restructuring of harmful tax competition policies at the national and regional levels. This book also shows the possibility and extent of the application of EU and OECD standards by jurisdictions outside the European Union and OECD, in particular developing countries, to build tax systems that are free from harmful tax competition and to fill the gap in developing countries that do not have sufficient legal foundations to curb harmful tax competition. However, this book also shows that EU and OECD standards are not sufficient to eradicate all harmful tax practices, both in developed and developing countries. This book also warns EAC Partner States that they can be listed or delisted at any time by the OECD or the EU Code of Conduct Group, which can also have economic and political consequences. Developing countries are also advised to be mindful of the implications of multilateral solutions and the differences in interests between developed countries (capital exporters/residence jurisdictions) and developing countries (capital importers/source jurisdictions) in matters of international taxation." ] ;
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bf:tableOfContents [ a bf:TableOfContents ;
rdfs:label "1.1. Introduction -- 1.2. Research justification -- 1.3. Research context -- 1.3.1. Introduction to Rwanda and EAC -- 1.3.1.1. Introduction to Rwanda and its tax system -- 1.3.1.2. Introduction to the EAC and its law -- 1.3.1.3. Rationale behind the choice of the EAC -- 1.3.2. Why EU and OECD references? -- 1.3.2.1. Brief overview of EU law -- 1.3.2.2. Brief overview of OECD instruments -- 1.3.2.3. Rationale behind the choice of the European Union and the OECD -- 1.4. Problem statement, focal research questions and objectives -- 1.5. Research output and scope -- 1.6. Societal and scientific relevance -- 1.7. Research methodology -- 1.8. Synopsis of chapters -- Chapter 2: Tax Competition General Panorama -- 2.1. Introduction -- 2.2. Conceptual and historical background -- 2.2.1. A triangular conceptual framework -- 2.2.2. Natural background -- 2.2.3. Retaliation background -- 2.2.4. Globalization impact -- 2.3. Principles and practices of tax competition -- 2.3.1. State sovereignty -- 2.3.1.1. General state sovereignty -- 2.3.1.2. State tax sovereignty -- 2.3.2. States' fiscal competition freedom -- 2.3.3. Cycle of tax sovereignty and tax competition -- 2.3.4. Global practices of tax competition -- 2.4. Normative and economic perspectives -- 2.4.1. Economic schools of thought on tax competition -- 2.4.1.1. Public poverty school -- 2.4.1.2. The taming of the Leviathan school -- 2.4.2. Normative perspective -- 2.4.2.1. Impact of regional integration -- 2.4.2.2. Development of international standards -- 2.5. In search of the boundaries between good and bad tax competition -- 2.5.1. Why distinguish \"bad\" from \"good\" tax competition? -- 2.5.2. What is \"good\" and what is \"bad\" tax competition? -- 2.5.3. What is the main concern of lawyers in tax competition? -- 2.6. Conclusion -- Chapter 3: Overview of Favourable Tax Measures under Rwandan Law -- 3.1. Introduction -- 3.2. Benchmark of favourable tax measures -- 3.2.1. Differential treatment -- 3.2.2. Preferential treatment -- 3.3. Historical development of Rwanda's tax competitiveness -- 3.4. Legislative favourable tax measures -- 3.4.1. Preferential tax rates -- 3.4.2. Tax holidays -- 3.4.2.1. Tax holidays under the Rwandan Income Tax Law -- 3.4.2.2. Tax holidays under the Rwandan Investment Law -- 3.4.3. Tax exemptions -- 3.4.4. Profit tax discount -- 3.5. Favourable tax measures through administrative practices -- 3.5.1. Tax rulings -- 3.5.2. Tax agreements -- 3.5.3. Tax settlements -- 3.6. Conclusion -- Chapter 4: OECD and EU Approaches to Harmful Tax Practices -- 4.1. Introduction -- 4.2. 1998 OECD Report on harmful tax competition -- 4.2.1. The 1998 OECD Report in brief -- 4.2.2. Praise and criticism of the 1998 OECD Report -- 4.2.2.1. Praise -- 4.2.2.2. Criticism -- 4.2.3. OECD progress reports and the BEPS Project -- 4.2.4. Components of harmful tax practices." ] ;
bf:title [ a bf:Title ;
bf:mainTitle "Harmful tax competition in the East African community" ] .