Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices – A Three-Layer Analysis

The article is a comment to Conceptualising the behaviour of MNEs, Tax Authorities and Tax Consultants in respect of transfer pricing practices. A three-layer analysis, by Wealth, Smulders, and Mpofu. The latter deals with transfer pricing but in the African perspective while the most part of articles frequently analyze the issue from the point of view of most developed and OECD (Organisation for Economic Co-operation and Development) countries. The paper focuses on the qualities of the commented article and proposes a resume on the state of art of the complex recent reforms of transfer pricing rules disposed by the OECD.

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Digital Currencies: Is Africa Ready?

Mpofu

2024

Studia UBB Negotia

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Digital currencies are likely to modify the way businesses, people and governments transact in Africa. Nonetheless, several factors need to be assessed before the wide adoption of digital currencies in the continent. These factors include the regulatory environment for fintech, the condition of digital infrastructure and the degree of financial inclusion. This paper assesses the readiness of African countries for the issuance of digital currencies. The paper gives an overview of the African countries that have implemented or are considering implementing digital countries. It discusses the issues to be considered for a conducive environment to launch digital currencies. It explores the opportunities and challenges of developing and issuing digital currencies in Africa. The paper finds that although the developed mobile money network infrastructure, high mobile money penetration, the growth of the digital economy and high degrees of financial exclusion position Africa well for the adoption of central bank digital currencies (CBDCs), several challenges need to be addressed. These encompass lower levels of financial inclusion, digital exclusion, the digital divide, poor digital infrastructure and regulatory uncertainty. The paper provides recommendations for improving the prospects of digital currencies in Africa. These include the creation of a legal and regulatory framework for digital currencies, investing in digital infrastructure, improving internet connectivity and educating citizens on digital currencies. Digital currencies can lead to improved economic growth, increase cross border payments, promote financial inclusion and sustainable development Keywords: Africa, Digital Currencies, Digital Infrastructure, Financial Inclusion, legal, regulatory environment

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Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices – A Three-Layer Analysis

Cited by 3 publications

References 54 publications

Digital Transformation by Tax Authorities

Digital Transformation by Tax Authorities

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Digital Currencies: Is Africa Ready?

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