Tax Competition: Global but Virgin under Rwandan Law

This paper’s foundation is the global character of (harmful) tax competition. While this phenomenon’s global existence is widely recognised alongside the global endeavours to fight against it, the situation in Rwanda seems not to be the same. That makes up the main purpose of this paper which aims t...

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Bibliographic Details
Main Author: Pie Habimana
Format: Article
Language:deu
Published: Nomos Verlagsgesellschaft mbH & Co. KG 2020-10-01
Series:Recht in Afrika
Online Access:https://www.nomos-elibrary.de/10.5771/2363-6270-2020-1-41