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"Robertson and Tyrala provide a theoretical and empirical analysis of emerging markets and the offshore economic system. Few analysts are aware that corporate structures formed in Mauritius hold over $700 billion in assets in the global economy. In the last decade, taxation has become a central...
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The purpose of this note is to raise awareness of Nigeria's potential as an African offshoring hub, and it is aimed … as an offshoring destination for international investors; and what government policies are required to ensure that … Nigeria plays a role in the growing Information communication technology (ICT) offshoring sector …
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One of the tax base erosion and profit shifting (BEPS) schemes that has been a major concern in developing countries over the last few years is the “offshore indirect transfer” of business assets to low-tax jurisdictions that facilitate tax planning so as to avoid capital gains tax in the...
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This study investigates the impact of different schooling dimensions (primary, secondary and tertiary) on the intensity of intra-state conflicts in 25 African states during the period 1989 - 2008. It uses fixed-effects and Generalized Methods of Moments (GMM) estimators in an annualized panel...
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