Inter-agency Cooperation and Good Tax Governance in Africa

• Author: Conference on Inter-Agency Co-operation and Good Tax Governance in Africa University of Pretoria); Jude Amos; African Tax Institute,; Wirtschaftsuniversität Wien. Institut für Österreichisches und Internationales Steuerrecht,
• TeilnehmendeR: Jeffrey Owens; Rick McDonell
• Year of Publication: 2018
• Language: English
• Physical Description: 1 electronic resource (219 p.)

The Institute for Austrian and International Tax Law is one of the global leading tax academic institutions active in the field of international taxation. Its main fields of interest are corporate tax law, international tax law and European tax law and to a growing extent tax policy and transfer pricing. It engages in research and teaching in these areas, its staff participates in numerous national and international tax projects and over the years has developed an impressive network of contacts in more than 90 countries. The Institute’s team comprises 60 academic staff members as well as many visiting professors and guest researchers from more than 40 countries. The African Tax Institute (ATI) is devoted to training, research and technical assistance in the areas of tax policy and tax administration on the African continent. Its main goal is to develop capacity in ministries of finance and revenue authorities. Towards this goal, the ATI offers an interdisciplinary Master’s in taxation and a PhD in tax policy, primarily to students from the public sector. The main research areas of ATI staff and students include tax policy, international taxation, natural resource taxation, valueadded tax, fiscal decentralisation and property taxation.

Table of Contents

Introduction : Inter-agency cooperation and good tax governance in Africa : an overview / Jeffrey Owens and Rick McDonell -- Measures undertaken by African countries to counter illicit financial flows : unpacking the African Report of the High-Level Panel on Illicit Financial Flows / Attiya Waris -- The spill-overs of illicit financial flows / Lindelwa Ngwenya -- How to effectively promote tax good governance in third countries : a missing touch-stone on the EU agenda / Alicja Majdanska -- Tax administrations, financial intelligence units, law enforcement agencies : how to work together? / Bernd Schlenther -- Corruption, money laundering and tax evasion : the inter-relationships between common factors to illicit financial flows / Bernd Schlenther -- International cooperation in tax matters : a gap analysis of the legal instruments framework of Ghana, Nigeria and South Africa / Sathi Meyer-Nandi -- The increasing use of the beneficial ownership concept from the anti-money laundering framework in furthering the tax transparency agenda / Maryte Somare -- Towards more effective tax investigations with the rise of mobile money payments / Clement Migai -- The legal entity identifier : towards improved corporate transparency / Alicja Majdanska.