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
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 Ubuntu is a foundational term in African cosmology and spirituality meaning ‘humanity’. It expresses the African belief that
Because the real drivers of Africa’s vulnerability to climate change extend far beyond physical factors alone… By Bryan P Galligan 7th April 2022 “We used
JENA, along with its United Kingdom partners, is lobbying the UK Government to rechannel more of its IMF Special Drawing Rights (SDRs) allocation and lead
16th March 2022 – In a landmark development yesterday, the European Union (EU), South Africa, India and USA are reported to have reached a compromise
By Charlie B Chilufya, S.J. On 8th March 2022, JENA, through its affiliate member organisation, the Zimbabwe-based Jesuit NGO, Silveira House, met with the Budget, Finance
Fernando C. Saldivar, S.J. The Sixth African Union – European Union (AU-EU) Summit concluded in Brussels on 18 February 2022 after two days of deliberations
“Prepare the Future”: Unblocking Global Finance for Post-COVID-19 Recovery in Sub-Saharan Africa In order to sufficiently recover from the harsh impacts of the COVID-19 shock,
Press Release The Jesuit Justice and Ecology Network – Africa (JENA) has welcomed the international community’s generous gesture to support poorer countries’ recovery efforts in
Webinar: Faith Communities After Glasgow: An Interfaith Examen of COP26 https://youtu.be/_-OU3Q0fmVk Date: 14th December 2021 Time: 0700 – 0900hrs EST |1300 – 1500hrs GMT
By Charles B. Chilufya, S.J A couple of days ago, the champion of justice ,equity and humanity, Dr. Ayoade Alakija of the African Union’s Vaccine Delivery Alliance expressed
By Andebo Pax Pascal and Judith Nguli, Jesuit Justice and Ecology Network Africa (JENA). At the beginning of October 2021, the International Consortium of Investigative
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.
