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  <leader>01333nam a22001217a 4500</leader>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Still Racing Toward the Bottom? Corporate Tax Incentives in East Africa</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Kenya and South Africa</subfield>
    <subfield code="b">ActionAid International and Tax Justice Network-Africa.</subfield>
    <subfield code="c">2016</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">30p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">This report states that East African countries (Tanzania, Kenya, Uganda and Rwanda) are losing approximately $2 billion a year of revenue each year by granting tax incentives to multinational companies. The report, states that while statements indicating commitments to revise tax incentive policies have been made by policymakers of the region, many questions abound on how eliminating tax incentives will be realized. It is unclear how these tax incentives will be revised, costed and phased out in practice and what resources and expertise are at the disposal of the governments to carry out this work. The report follows the EAC report series produced by the two organizations in April 2012, examining the impact of tax incentives on the region and giving recommendations to the EAC on how to end a race to the bottom. This follow up report assesses what has changed since 2012.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Taxation, Multi National Companies </subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/Corporate-tax-incentives-in-east-africa-report.pdf</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">CF</subfield>
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  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">647</subfield>
    <subfield code="d">647</subfield>
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