Jörg Alt CharlesB. Chilufya This chapter presents the case for joint tax audits, especially between developed and developing countries, and presents the experiences of Germany and Bavaria. The authors propose including joint tax audits in double tax agreements as this would greatly benefit attempts of developing countries to recover lost revenues and mobilize resources for development. The authors identify the legal foundations and international political commitments for joint tax audits and explore reasons why the instrument has only been applied on a limited basis. This chapter argues that joint tax audits are an important instrument for advancing developing countries towards tax justice and a better future for their citizens. They are among the most suitable responses in today’s increasingly borderless economy and the current context of increasing international transactions by corporations, trusts, other enterprises, and individuals. The growing internationalization of business transactions implies that revenue bodies will have to collaborate…
It is a long established fact that a reader will be distracted by the readable content of a page when looking at its layout. The point of using Lorem Ipsum is that it has a more-or-less normal distribution of letters, as opposed to using ‘Content here
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The Economy of Francesco 2022 event is here! It happens after three years of life, work, waiting, projects, proposals, desire; after two years of a
The close link between food security and peace and stability cannot be overlooked. Over the years, countries and regions with failed peace and stability are
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By Bryan P Galligan, S.J In early June 1972, world leaders met in Stockholm, Sweden for the first-ever global conference on the environment and sustainable
By Charlie Chilufya, S.J. During this Week of the Environment, from the 30th of May leading up to the 5th June, the World Environment Day, nations of the
By Kevin Okoth Ouko and Fr. Charles B Chilufya, SJ Global food commodity prices, especially those global grain and vegetable oil prices, have reached record
The FAO Food Price Index indicates that the global food prices hit an all-time high in March, 2022. The index, which is the average of
By Njeri Okono and Charles B Chilufya 20th April 2022 Ubuntu is a foundational term in African cosmology and spirituality meaning ‘humanity’. It expresses the
JENA works towards a just, poverty-free and
ecologically regenerative Africa where people can unlock their full potential, free from direct, cultural, and structural violence.
