East African Community tax harmonisation: a critical assessment of its viability for income tax laws
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Dar es Salaam
Dar es Salaam Univ. Press
2014
Köln Köppe |
| Schriftenreihe: | TGCL research series
3 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XX, 342 S. |
| ISBN: | 9789976605815 9783896456434 |
Internformat
MARC
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| 245 | 1 | 0 | |a East African Community tax harmonisation |b a critical assessment of its viability for income tax laws |c Anatole Nahayo |
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Datensatz im Suchindex
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|---|---|
| adam_text | CONTENTS
List of Tables
...................................................................................................viii
List of Figures
.....................................................................................................ix
J
.ist
of Appendices
.................................................................................................ix
Acknowledgment
....................................................................................................xi
About the Author
..................................................................................................xv
Dedication
..................................................................................................xvii
Principal Abbreviations
.......................................................................................xix
Chapter
1.
General Introduction
1.1
Introduction
.....................................................................................1
1.2
Background to the Problem
..........................................................3
1.3
Statement of the Problem
..............................................................7
1.4
Objectives of the Study
..................................................................8
1.5
Significance of the Study
................................................................8
1.6
Literature Review
............................................................................8
1.7
Hypothesis
......................................................................................19
1.8
Research Methodology and Methods
.........................................19
1.9
Delimitation and Scope
................................................................25
Chapter
2.
Theories of Income Tax
Harmonisation in
Common Market Frameworks
2.1
Introduction
...................................................................................27
2.2
Theory of State Tax Sovereignty
.................................................28
2.3
Theory of Economic Efficiency of Taxation
............................38
2.4
Theory of Tax Competition
.........................................................44
2.5
The Common Market s Four Freedoms
................................53
2.6
Conclusion
......................................................................................62
VÍ
ConÍl ftÍ!
Chapter
3.
Income Tax
Harmonisation:
The Experiences of the Former
Hast African Common Markets, the
EU
and the US
3.1
Introduction
...................................................................................65
3.2
Experience of the Former Fast African Common
Market:
1920-1977........................................................................66
3.3
Income Tax
Harmonisation
ín
the European Union
..............74
3.4
Income Tax
Harmonisation
within the United States of
America
...........................................................................................95
3.5
Conclusion
....................................................................................107
Chapter
4.
Income Tax haws of the
FAC
Partner States:
A Comparative Overview
4.1
Introduction
.................................................................................109
4.2
ĽAC
Partner States National Legal Framework for
(Income) Taxation
.......................................................................109
4.3
Substantive Aspects of Income Tax Laws of the
НАС
PSs
. 120
4.4
Conclusion
....................................................................................152
Chapter
5.
Impact of the Income Tax Laws of the
ĽAC
PSs on the Common Market
5.1
Introduction
.................................................................................153
5.2
Overview of Laws and Principles Governing the
Function-ing of the EAC CM
...................................................154
5.3
Income Tax Laws of the EAC PSs versus the EAC Funda¬
mental and Operational Principle of Good Governance
......160
5.4
Income Tax Laws of the
ĽAC
PSs versus the EAC CM s
Principle of Non-Discrimination
..............................................165
5.5
Income Tax Obstacles to the EAC CM s Freedoms of
Movement;
...................................................................................182
5.6
Income Tax Laws of the EAC PSs versus the EAC CM s
Principle of Most Favoured Nation Treatment
......................196
5.7
Income Tax Laws of the EAC PSs versus the EAC CM s
Principle of Fair Competition
...................................................198
5.8
Conclusion
....................................................................................212
vu
Chapter
6.
Towards (a) Harmonised Income Tax Systcm(s) in the
КАС
Common Market: The Current State of Play
6.1
Introduction
.................................................................................213
6.2 ,
Key Elements of the General EAC CM Legal and
Institutional Framework
.............................................................213
6.3
The Current Status of the Process of Income Tax
Harmonisation
.............................................................................232
6.4
Conclusion
....................................................................................269
Chapter
7.
Summary of Issues, Conclusions and Recommendations
7.1
Introduction
.................................................................................271
7.2
Summary of Issues
......................................................................271
7.3
Conclusions
..................................................................................272
7.4
Recommendations, Implementation Framework and
Feasibility
......................................................................................276
References
..................................................................................................281
List of Statutes
..................................................................................................295
List of Treaties and Supranational Legislation
................................................297
List of Cases
..................................................................................................299
Appendices
..................................................................................................301
|
| any_adam_object | 1 |
| author | Nahayo, Anatole |
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| author_facet | Nahayo, Anatole |
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| author_variant | a n an |
| building | Verbundindex |
| bvnumber | BV042563398 |
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| dewey-ones | 343 - Military, tax, trade & industrial law |
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| discipline | Rechtswissenschaft |
| format | Thesis Book |
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| genre_facet | Hochschulschrift |
| geographic | Ostafrika (DE-588)4075722-5 gnd |
| geographic_facet | Ostafrika |
| id | DE-604.BV042563398 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T01:25:00Z |
| institution | BVB |
| isbn | 9789976605815 9783896456434 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027997065 |
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| owner | DE-703 |
| owner_facet | DE-703 |
| physical | XX, 342 S. |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | Dar es Salaam Univ. Press Köppe |
| record_format | marc |
| series | TGCL research series |
| series2 | TGCL research series |
| spelling | Nahayo, Anatole Verfasser (DE-588)1071068822 aut East African Community tax harmonisation a critical assessment of its viability for income tax laws Anatole Nahayo Dar es Salaam Dar es Salaam Univ. Press 2014 Köln Köppe XX, 342 S. txt rdacontent n rdamedia nc rdacarrier TGCL research series 3 Zugl.: Daressalam, Univ., Diss., 2013 Steuersystem (DE-588)4183215-2 gnd rswk-swf Ostafrika (DE-588)4075722-5 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Ostafrika (DE-588)4075722-5 g Steuersystem (DE-588)4183215-2 s DE-604 TGCL research series 3 (DE-604)BV041564322 3 Digitalisierung UB Bayreuth - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027997065&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Nahayo, Anatole East African Community tax harmonisation a critical assessment of its viability for income tax laws TGCL research series Steuersystem (DE-588)4183215-2 gnd |
| subject_GND | (DE-588)4183215-2 (DE-588)4075722-5 (DE-588)4113937-9 |
| title | East African Community tax harmonisation a critical assessment of its viability for income tax laws |
| title_auth | East African Community tax harmonisation a critical assessment of its viability for income tax laws |
| title_exact_search | East African Community tax harmonisation a critical assessment of its viability for income tax laws |
| title_full | East African Community tax harmonisation a critical assessment of its viability for income tax laws Anatole Nahayo |
| title_fullStr | East African Community tax harmonisation a critical assessment of its viability for income tax laws Anatole Nahayo |
| title_full_unstemmed | East African Community tax harmonisation a critical assessment of its viability for income tax laws Anatole Nahayo |
| title_short | East African Community tax harmonisation |
| title_sort | east african community tax harmonisation a critical assessment of its viability for income tax laws |
| title_sub | a critical assessment of its viability for income tax laws |
| topic | Steuersystem (DE-588)4183215-2 gnd |
| topic_facet | Steuersystem Ostafrika Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027997065&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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