Botswana has recently been coming under attacks for its tax system. The EU has categorized it as a tax haven but still … have not blacklisted it. The purpose of this paper is to evaluate the banking and tax laws of the Botswana to asses whether … they are in line with OECD and EU standards. It will further analyse whether Botswana does meet the requirements of tax …

This article comprehensively reviews Australia's corporate income tax complexity as faced by multinational corporations … Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti …, Australia's tax framework, which covers processes and fea-tures such as tax law enactment or tax audits, is close to the OECD …