Nigeria

First African Fiscal Policy Forum, 16 December 2021

First African Fiscal Policy Forum

Inequalities in Taxing Rights

Thursday, 16 December 2021, 02:00 PM (South African Standard Time), Virtual Meeting

The Coalition for Dialogue on Africa (CODA) and the South Centre, together with other key stakeholders are co-organizing a series of dialogues to discuss and address the issues related to stemming IFFs from Africa.

The main objective of this dialogue series is to bring together key stakeholders to discuss the current global processes towards combatting IFFs, re-allocation of taxing rights, the role of African regional institutions, the importance and place of Africa’s voice and representation in these processes.

The dialogue series will examine the legitimacy of these processes, including the nature of Africa’s representation in the global conversations and the outcome of the processes with respect to Africa’s interest.

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SouthViews No. 230, 25 November 2021

The Place of Multilateralism in Tax Reforms: Exclusionary Outcomes of a Purported Inclusive Framework

By Alexander Ezenagu

Countries have come to accept the wide application of international tax rules in both their domestic and international tax affairs. However, where international tax rules fall short of the legitimate expectations of countries and fail to provide necessary guidance, countries may be compelled to seek other sources of guidance. In this paper, it is argued that in the absence and failure of international tax rules to provide adequate guidance and encourage a fair tax system, countries should not be prohibited from exercising their fiscal sovereignty.

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