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  • Search: person:"Etter-Phoya, Rachel"
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Year of publication
Subject
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Africa 3 Afrika 3 Bergbau 3 Mining 3 Malawi 2 Southern Africa 2 Südliches Afrika 2 Bergbaupolitik 1 Capital mobility 1 Comparison 1 Corporate income tax 1 Corporate taxation 1 Country risk 1 Cross-border tax evasion 1 EU countries 1 EU-Staaten 1 Economic crime 1 Eigentümerstruktur 1 Geldwäsche 1 Großbritannien 1 Kapitalmobilität 1 Kernbrennstoff 1 Körperschaftsteuer 1 Länderrisiko 1 Mineral policy 1 Money laundering 1 Nuclear fuel 1 Ownership structure 1 Regulation 1 Regulierung 1 Resettlement 1 South Africa 1 Steuerflucht 1 Steueroase 1 Steuervergünstigung 1 Steuervermeidung 1 Südafrika 1 Tax avoidance 1 Tax haven 1 Tax incentive 1
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Online availability
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Free 8
Type of publication
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Book / Working Paper 8
Language
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English 8
Author
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Etter-Phoya, Rachel 8 Meinzer, Markus 3 Danzi, Eva 2 Abugre, Charles 1 Banda, Yiwonda 1 Cobham, Alex 1 Diakite, Maimouna 1 Hamed, Njutapvoui kpoumie Idriss 1 Jalipa, Riva 1 Kairu, Francis 1 Lima, Shanna 1 Lorenzo, Florencia 1 Lépissier, Alice 1 Malunga, Grain WP 1 Monkam, Nara 1 Mosioma, Alvin 1 ndajiwo, Mustapha 1
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Published in...
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Tax Justice Network, August 20, 2019 1 Tax Justice Network, June 2020 1
Source
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ECONIS (ZBW) 8
Showing 1 - 8 of 8
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Beneficial Ownership Transparency in Africa in 2022
Etter-Phoya, Rachel; Hamed, Njutapvoui kpoumie Idriss; … - 2023
Beneficial ownership transparency is gaining ground in Africa. At the start of 2023, 23 of 54 African countries have laws and regulations requiring the real people - the beneficial owners - behind legal vehicles to disclose themselves to a government authority. More than half of the continent...
Persistent link: https://www.econbiz.de/10014358596
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Land Displacement, Involuntary Resettlement and Compensation Practice in the Mining Sector : A Comparative Analysis of Legal and Policy Frameworks in Southern Africa
Etter-Phoya, Rachel; Banda, Yiwonda - 2022
The mining sector has become a focal point for the Malawian government, cited in the Malawi Growth and Development Strategy II 2012-2016 as a priority sector, accompanied by growth in contributions to GDP over the last decade. Harnessing the country’s resources can spur on national...
Persistent link: https://www.econbiz.de/10014080311
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Towards the Harmonisation of Mining Policies, Legislation and Regulations in Southern Africa : Country Perspective: Malawi
Etter-Phoya, Rachel - 2022
A study of the harmonisation of national mining policies conducted by the United Nations Economic Council for Africa (UNECA) and Southern African Development Community (SADC) in 2009 concluded that “As large-scale mining activities increase, Malawi should benefit from a SADC-wide approach to...
Persistent link: https://www.econbiz.de/10014030366
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Kayelekera Uranium Mine, Malawi : Narrative Report on the Economic Model
Etter-Phoya, Rachel; Malunga, Grain WP - 2022
Kayelekera uranium mine is the biggest mining project in Malawi’s history and began production in 2009. In 2013, revenues from the mine contributed 2.6% to Gross Domestic Product. Yet production at Kayelekera was suspended as a result of the crash in uranium prices following the Fukushima...
Persistent link: https://www.econbiz.de/10013403476
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Beneficial Ownership Transparency in Africa : The State of Play in 2020
Etter-Phoya, Rachel - 2020
Persistent link: https://www.econbiz.de/10012829509
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Comparing Tax Incentives across Jurisdictions : A Pilot Study
Meinzer, Markus; ndajiwo, Mustapha; Etter-Phoya, Rachel; … - 2019
Recent research suggests that profit based tax incentives are costly, tend to fail in attracting additional desirable foreign direct investment, and are problematic especially when they are temporary (e.g. tax holidays), geographically confined (e.g. economic zones) and when they provide full...
Persistent link: https://www.econbiz.de/10014103299
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Vulnerability and Exposure to Illicit Financial Flows Risk in Africa
Abugre, Charles - 2019
Persistent link: https://www.econbiz.de/10012864339
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Corporate Income Taxation in the Digital Age : Africa in the Corporate Tax Haven Index 2019
Etter-Phoya, Rachel - 2019
African nations must adopt policies to counter corporate tax avoidance, especially in a digital economy. The Corporate Tax Haven Index of 2019, developed by the Tax Justice Network, is the first systematic, unpoliticised and verifiable measure of how jurisdictions facilitate abusive tax activity...
Persistent link: https://www.econbiz.de/10012859810
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