Bittersweet (Tax) Symphony
Journal
International; OECD; Zambia
Bulletin for International Taxation 2015 (Volume 69), No. 8
This article reviews the tax structure discussed in a report published by ActionAid in 2013. The primary focus is on how domestic rules and tax treaties reduce effective tax rates. The author also discusses recent developments on the part of the OECD regarding its Base Erosion and Profit Shifting (BEPS) initiative.