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並前往https://www.ictd.ac/publication/tax-base-erosion-and-profit-shifting-in-africa-part-1-africa-s-response-to-the-oecd-beps-action-plan/

Tax Base Erosion and Profit Shifting in Africa – Part 1

Abstract: ICTD Working Paper 54. This paper considers what Africa's response should be to the OECD's base erosion and profit shifting (BEPS) project.

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