Browsing by Subject "Multinational Corporations"
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The Global Fight against Base Erosion and Profit Shifting under the OECD’s Country-by-Country Reporting Rules: A Possible Solution?
(2017-09-01)The base erosion and profit shifting (BEPS) phenomenon continues to create detrimental consequences in states. BEPS is engendered by two fundamental factors, namely, unhealthy fiscal policies of tax havens and preferential ... -
Voices from Below—Africa’s Contribution to the Development of the Norm of Corporate Responsibility to Respect Human Rights
(2022-06-14)The long conversations about corporate responsibility predominantly take place in forums and conferences in the Global North. Yet, the majority of the human rights abuses and their impacts are felt by peasants, farmers, ...