Analysis

The Analysis Section of Afronomicslaw.org publishes two types of content on issues of international economic law and public international law, and related subject matter, relating to Africa and the Global South. First, individual blog submissions which readers are encouraged to submit for consideration. Second, feature symposia, on discrete themes and book reviews that fall within the scope of the subject matter focus of Afronomicslaw.org. 

Global Digital Taxation in the Era of Covid-19: An African Perspective

African countries would also need to ensure that the nexus-revenue threshold is as low as possible, in order to accommodate jurisdictions with a relatively small market. Other important issues that are still outstanding include i) the definition between routine and residual profits, ii) the required threshold for determining the portion of residual profits allocable, and iii) how the profits would be allocated to market jurisdictions

Post-pandemic Opportunities for Strengthening The Fiscal Social Contract In Nigeria

The quality of public service delivery has been shown to affect tax non-compliance in an important way. Among other issues that have been attributed to low tax revenues in Nigeria, the State of the fiscal social contract can be said to be the single most important underlying cause. While there remains a depth of systemic issues to be resolved in order to rebuild the broken links in the fiscal social contract properly, the predicted post-pandemic impact on digital communication and business provides Nigeria with the opportunity to leverage on digital growth and engagement to bargain a stronger social contract, particularly with its largest demographic.

Digitalization of Nigerian Businesses: Tax Challenges Post COVID-19

The effect of COVID-19 on the developing countries and the imposition of tax on the digital economy within the context of the OECD/G-20's Negotiations on enacting appropriate global standards would include new dynamics of participation, new revenue needs, and new policy dilemmas—involving developing countries. There is the need to fully digitalize the tax filling system in Nigeria and completely jettison the mundane practice of manual tax fillings at the office of the tax authority.

Fiscal Social Contract and Taxation in a Post COVID-19 Pandemic Africa

For the fiscal contract to be effective post-COVID-19, all parties to the contract must actively seek to engage on fairer terms. The terms must be implemented, in good faith and, with consideration to the economic and social realities created by the pandemic. A one-sided execution of the contract either by the government or the taxpayer would not cut it. After all, it takes two to tangle, and you can’t clap with one hand.

Afronomicslaw Indaba Episode 1 now live Afronomicslaw YouTube Channel

Welcome to the first Afronomicslaw.org Indaba. Indaba is a Zulu and Xhosa word that refers to a meeting to discuss a serious topic – it also refers to a discussion on a matter of concern or for discussion. This occasional series will discuss issues relating to international economic law relating to Africa, the developing world and the Global South.

Departing from the OECD’s Conversation: Post-Pandemic Tax Policy Options for African Countries

In the tax world, this is significant because businesses react to tax policy. Tax policy, in turn, stimulates the interest of both local and international investors who are the key drivers of economic growth. Therefore, the challenges of the economic downturn will be more glaring and significant for African countries, who have a greater reliance on tax revenue from large taxpayers than more advanced economies.

Sustainable Finance and Investment in the Age of COVID-19

Rwanda envisions itself as the next Luxembourg or the next Singapore; a new financial center that will turn East Africa into an international power player and will service financial transactions throughout the African continent and beyond. While other financial centers are often accused of being tax havens, Rwanda is determined to avoid that label. It says the new hub, the Kigali International Financial Center (KIFC), will not allow business activity designed to avoid taxation. Details are forthcoming but Rwanda Finance Limited, the government entity that is developing the project, says all investments at KIFC must have a substantive business and economic purpose.

An Analysis of Unilateral Digital Tax Measures vis-à-vis Redefined Fiscal Social Contracts and Inertia towards Global Consensus: A focus on the Post-COVID-19 Era

The post-COVID-19 era is likely to provide an interesting setting for the regulation of digital taxation given fiscal pressures and the eccentric existing unilateral application of digital taxation, as the world seeks to move towards a global consensus. In the meantime, revenue authorities, especially in developing countries, should approach unilateral measures carefully, to safeguard the success and continued growth of the digital services sector in their respective jurisdictions.

Significant Economic Presence laws key to fulfilling the post-pandemic social contract

By ensuring that highly digitalized businesses have nexus, these multinational corporations will cease to be “free-riders” leeching off the domestic taxpayers. It is also envisaged that this approach will ensure that highly digitalized businesses contribute to the social contracts of the societies from where they are making profits and whose public goods they are using for this purpose.

Right to Health in Nigeria: Post Covid-19

From a human rights perspective, ‘a new normal’ like COVID-19 should generate tremendous change.  It is important that, in the midst of this crisis, we keep an eye on the future and begin to forge a better Nigeria that works for our vulnerable and marginalised citizens. Although we are uncertain of how the post- COVID-19 world will look like, our aim is to come out of it stronger and united.