At present, the determination of tax rate and tax collection are a matter of sovereignty under the domain of Nation-states. However, the ability of the domestic governments to tax Multinational Enterprises has been significantly challenged by two developments that have reshaped the economy,...

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...