Tax Competition: Global but Virgin under Rwandan Law
This paper’s foundation is the global character of (harmful) tax competition. While this phenomenon’s global existence is widely recognised alongside the global endeavours to fight against it, the situation in Rwanda seems not to be the same. That makes up the main purpose of this paper which aims t...
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Nomos Verlagsgesellschaft mbH & Co. KG
2020
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ftdoajarticles:oai:doaj.org/article:59ac2c988888428aae1301a319cefc98 2023-05-15T13:39:23+02:00 Tax Competition: Global but Virgin under Rwandan Law Pie Habimana 2020-10-01T00:00:00Z https://doi.org/10.5771/2363-6270-2020-1-41 https://doaj.org/article/59ac2c988888428aae1301a319cefc98 DE EN FR ger eng fre Nomos Verlagsgesellschaft mbH & Co. KG https://www.nomos-elibrary.de/10.5771/2363-6270-2020-1-41 https://doaj.org/toc/2363-6270 2363-6270 doi:10.5771/2363-6270-2020-1-41 https://doaj.org/article/59ac2c988888428aae1301a319cefc98 Recht in Afrika, Vol 23, Iss 1, Pp 41-55 (2020) Asia and Eurasia Africa Pacific Area and Antarctica KL-KWX article 2020 ftdoajarticles https://doi.org/10.5771/2363-6270-2020-1-41 2023-03-19T01:29:29Z This paper’s foundation is the global character of (harmful) tax competition. While this phenomenon’s global existence is widely recognised alongside the global endeavours to fight against it, the situation in Rwanda seems not to be the same. That makes up the main purpose of this paper which aims to show how (harmful) tax competition constitutes a global issue, but with little attention under Rwandan law. In that regard, this paper calls the attention of Rwandan policymakers, academics, and researchers to dive deep in the matters of tax competition for the sake of making Rwanda stand on the safe side. This paper plays a role of a wake-up bell to step in other legal systems’ concerns in the regulation of (harmful) tax competition. Article in Journal/Newspaper Antarc* Antarctica Directory of Open Access Journals: DOAJ Articles Pacific Recht in Afrika 23 1 41 55 |
institution |
Open Polar |
collection |
Directory of Open Access Journals: DOAJ Articles |
op_collection_id |
ftdoajarticles |
language |
German English French |
topic |
Asia and Eurasia Africa Pacific Area and Antarctica KL-KWX |
spellingShingle |
Asia and Eurasia Africa Pacific Area and Antarctica KL-KWX Pie Habimana Tax Competition: Global but Virgin under Rwandan Law |
topic_facet |
Asia and Eurasia Africa Pacific Area and Antarctica KL-KWX |
description |
This paper’s foundation is the global character of (harmful) tax competition. While this phenomenon’s global existence is widely recognised alongside the global endeavours to fight against it, the situation in Rwanda seems not to be the same. That makes up the main purpose of this paper which aims to show how (harmful) tax competition constitutes a global issue, but with little attention under Rwandan law. In that regard, this paper calls the attention of Rwandan policymakers, academics, and researchers to dive deep in the matters of tax competition for the sake of making Rwanda stand on the safe side. This paper plays a role of a wake-up bell to step in other legal systems’ concerns in the regulation of (harmful) tax competition. |
format |
Article in Journal/Newspaper |
author |
Pie Habimana |
author_facet |
Pie Habimana |
author_sort |
Pie Habimana |
title |
Tax Competition: Global but Virgin under Rwandan Law |
title_short |
Tax Competition: Global but Virgin under Rwandan Law |
title_full |
Tax Competition: Global but Virgin under Rwandan Law |
title_fullStr |
Tax Competition: Global but Virgin under Rwandan Law |
title_full_unstemmed |
Tax Competition: Global but Virgin under Rwandan Law |
title_sort |
tax competition: global but virgin under rwandan law |
publisher |
Nomos Verlagsgesellschaft mbH & Co. KG |
publishDate |
2020 |
url |
https://doi.org/10.5771/2363-6270-2020-1-41 https://doaj.org/article/59ac2c988888428aae1301a319cefc98 |
geographic |
Pacific |
geographic_facet |
Pacific |
genre |
Antarc* Antarctica |
genre_facet |
Antarc* Antarctica |
op_source |
Recht in Afrika, Vol 23, Iss 1, Pp 41-55 (2020) |
op_relation |
https://www.nomos-elibrary.de/10.5771/2363-6270-2020-1-41 https://doaj.org/toc/2363-6270 2363-6270 doi:10.5771/2363-6270-2020-1-41 https://doaj.org/article/59ac2c988888428aae1301a319cefc98 |
op_doi |
https://doi.org/10.5771/2363-6270-2020-1-41 |
container_title |
Recht in Afrika |
container_volume |
23 |
container_issue |
1 |
container_start_page |
41 |
op_container_end_page |
55 |
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1766117984001064960 |