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This paper considers what Africa's response should be to the OECD's base erosion and profit shifting (BEPS) project …. The paper acknowledges that BEPS concerns for developing countries (such as those in Africa) may not necessarily be the … systems, the importance of corporate taxes in Africa, and the factors that exacerbate BEPS in Africa. The paper also …
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This paper investigates the equity market reactions to the publication of the OECD BEPS Action Plan. We examine abnormal stock returns for firms incorporated and traded on the stock market in 36 OECD member states for various event dates during the developmental phase of the OECD BEPS Action...
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