| Description |
1 online resource (327 p.) |
| Series |
IBFD Doctoral Series |
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Doctoral series.
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| Contents |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- List of Abbreviations -- Chapter 1: General Introduction -- 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 |
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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 |
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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? |
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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 |
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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 |
| Summary |
With a focus on Rwanda, this book discusses harmful tax competition in the East African Community with reference to EU and OECD approaches |
| Notes |
Description based upon print version of record |
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4.2.4. Components of harmful tax practices |
| Subject |
Taxation -- Law and legislation -- Rwanda
|
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Tax incentives -- Law and legislation -- Rwanda
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Competition -- Rwanda
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| Form |
Electronic book
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| ISBN |
9789087228095 |
|
9087228090 |
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