Tax Abuse and Implications for Human Rights in Africa

Publication Title

Tax, Inequality, and Human Rights

Editor

Philip G. Alston, Nikki R. Reisch

Document Type

Contribution to Book

Publication Date

2019

Abstract

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.

Recommended Citation

Annet W. Oguttu & Monica V. Iyer, Tax Abuse and Implications for Human Rights in Africa, in Tax, Inequality, and Human Rights 189 (Philip Alston & Nikki Reisch eds., 2019).

DOI

10.1093/oso/9780190882228.003.0009

ISBN

9780190882228

First Page

189

Last Page

208

Link to Full Text

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