Inter-agency cooperation and good tax governance in Africa
By: edited by Jeffrey Owens, Rick McDonell, Riël Franzsen and Jude Amos ; WU (Vienna University of Economics and Business) and University of Pretoria
Contributors: Owens, Jeffrey, editor; Franzsen, R. C. D. (Riël C. D.), editor; McDonell, Rick, editor; Amos, Jude, editor; African Tax Institute; Wirtschaftsuniversität Wien. Institut für Österreichisches und Internationales Steuerrecht
Publisher: Pretoria University Law Press
Published: 2017
Place of publication: [Pretoria], South Africa
Language: eng
Number of pages: 219
ISBN-13: 9781920538729
Copyright date: 2017
Subjects: Tax administration and procedure; Congresses; International cooperation; Taxation; Corruption; Prevention; Interagency coordination; Money laundering
Description: "In 2015, the Vienna University of Economics and Business (WU) and the African Tax Institute at the University of Pretoria launched a project to identify the links between corruption, money laundering and tax crimes in Africa. ... The project was initially aimed at three focus countries, namely, Ghana, Nigeria and South Africa, but soon was extended to other African countries. This is a joint initiative with the United Nations Office on Drugs and Crime (UNODC) and is also supported by the World Bank. This book brings together a series of background papers prepared for the Conference on Inter-Agency Co-operation and Good Tax Governance in Africa, held at the University of Pretoria in 2016."--Page v.
Notes: "Institute for Austrian and International Tax Law, Wirtschafts Universität Wien, Vienna University of Economics and Business" ; "African Tax Institute"--Page 4 of cover.

Includes bibliographical references.
Table of contents: title: Introduction : Inter-agency cooperation and good tax governance in Africa : an overview  -- Jeffrey Owens and Rick McDonell; title: Measures undertaken by African countries to counter illicit financial flows : unpacking the African Report of the High-Level Panel on Illicit Financial Flows  -- Attiya Waris; title: The spill-overs of illicit financial flows  -- Lindelwa Ngwenya; title: How to effectively promote tax good governance in third countries : a missing touch-stone on the EU agenda  -- Alicja Majdanska; title: Tax administrations, financial intelligence units, law enforcement agencies : how to work together?  -- Bernd Schlenther; title: Corruption, money laundering and tax evasion : the inter-relationships between common factors to illicit financial flows  -- Bernd Schlenther; title: International cooperation in tax matters : a gap analysis of the legal instruments framework of Ghana, Nigeria and South Africa  -- Sathi Meyer-Nandi; title: The increasing use of the beneficial ownership concept from the anti-money laundering framework in furthering the tax transparency agenda  -- Maryte Somare; title: Towards more effective tax investigations with the rise of mobile money payments  -- Clement Migai; title: The legal entity identifier : towards improved corporate transparency -- Alicja Majdanska.