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  <leader>00918nam a2200121   4500</leader>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Tax Competition in East Africa: A Race to the Bottom</subfield>
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  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Kenya and South Africa</subfield>
    <subfield code="b">Tax Justice Network-Africa &amp; ActionAid International</subfield>
    <subfield code="c">2012</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">46p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">This study focuses on Kenya, Uganda, Tanzania and Rwanda, shows how tax incentives are leading to very large revenue losses for governments, are promoting harmful tax competition in the region, and are not needed to attract FDI.This is despite the governments in East Africa providing a wide range of tax incentives to businesses to attract greater levels of foreign direct investment (FDI) into their countries. In total, Kenya, Uganda, Tanzania and Rwanda are losing up to US$2.8 billion a year from all tax incentives and exemptions.</subfield>
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    <subfield code="a">Taxation</subfield>
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  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/eac-tax-competition-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">653</subfield>
    <subfield code="d">653</subfield>
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