提高转让定价监管执法在减少非洲国家税基侵蚀和利润转移方面的有效性。范围审查

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2022-01-01 DOI:10.32602/jafas.2022.005

Favourate Sebele Mpofu, Eukeria Mashiri, Siboniso Warima

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引用次数: 4

摘要

a津巴布韦国立科技大学会计系讲师，Orcid ID 0000-0002-6309-1697。favourate.sebele@nust.ac.zw b纳米比亚大学会计学院税务与审计系高级讲师。Orcid 0000-0002-8888-7798。emashiri@unam.na c津巴布韦国立科技大学会计系讲师siboniso.warima@nust.ac.zw

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Enhancing the effectiveness of transfer pricing regulation enforcement in reducing Base Erosion and Profit Shifting in African countries. A scoping review

a National University of Science and Technology, Zimbabwe, Lecturer Department of Accounting, Orcid ID 0000-0002-6309-1697. favourate.sebele@nust.ac.zw b University of Namibia, Senior Lecturer , Department of Tax and Auditing, School of Accounting. Orcid ID 0000-0002-8888-7798. emashiri@unam.na c National University of Science and Technology, Zimbabwe, Lecturer Department of Accounting, siboniso.warima@nust.ac.zw

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journal of accounting finance and auditing studies (JAFAS)

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