There is virtually no evidence on the role of taxpayer education to improve tax compliance. We address this gap by providing the first evaluation of a taxp
The VAT was adopted in Rwanda in 2012 and is in line with international standard practice. It is levied at a rate of 18 percent, although the law also provides for zero-rating and exemptions for specific goods and services.Footnote 5 Smaller taxpayers need to submit quarterly declarations, whi...
resulting in a complete cycle of commercial operations. • Pro ts made by companies using the assistance of representatives in Algeria that don’t have a separate professional personality from these companies. Based on the above, a PE is created under Algerian law if a professional activity is...
Seven African countries (Benin, Egypt, Ghana, Mauritius, Rwanda, Senegal, and Tunisia) have drafted national AI strategies, but none have implemented a formal AI regulation strategy. The South African government recently released a National AI Policy Framework to ensure equitable access to AI ...
Thus, the statement that tax treaties are the re-gime’s hard- law foundation also means that they convert a corpus of multilat-eral soft law into binding, enforceable hard law.The formal function of tax treaties, reflected in the more commonly used term “double taxation agreement” (DTA)...
in the ICJ. Maghsoodnia discussed the S. African authorities arrest of a Rwandan genocide suspect to stand trial in Rwanda. Allen discussed Belgium and the Netherlands joining the EU-based joint investigation team to prosecute perpetrators of war crimes and crimes against humanity against the Yazi...