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Full-Text Articles in Social and Behavioral Sciences
Vol. 4, No. 1 Cover
Southern African Journal of Policy and Development
No abstract provided.
Vol. 4, No. 1 Copyright Statement
Vol. 4, No. 1 Copyright Statement
Southern African Journal of Policy and Development
No abstract provided.
Central Bank Independence In The Southern African Development Community: Legal Reform Progress And Prospects, Mzwanele Mfunwa, Henry Lubinda
Central Bank Independence In The Southern African Development Community: Legal Reform Progress And Prospects, Mzwanele Mfunwa, Henry Lubinda
Southern African Journal of Policy and Development
Public commitments by political leaders to fast-track economic integration in the Southern African Development Community (SADC) have been at variance with the extremely slow pace of domesticating the 2009 SADC Central Bank Model Law. This paper identifies specific legislative gaps in the national central bank laws that member states need to address in order to enhance institutional uniformity and promote central bank independence in the SADC region. Countries with recent amendments have made adjustments for more compliance, while others have not done so. The paper recommends that member states should speedily effect the needed legislative alignments if the frequently delayed …
Transfer Mispricing In Africa: Contextual Issues, Edna Kabala, Manenga Ndulo
Transfer Mispricing In Africa: Contextual Issues, Edna Kabala, Manenga Ndulo
Southern African Journal of Policy and Development
Transfer pricing is a significant tax issue and lies at the core of international trade and globalisation. This brief raises contextual issues and challenges surrounding the experience of transfer mispricing in Africa. The brief comes at a time when African countries have consistently exhibited high real Gross Domestic Product (GDP) growth rates in the past two decades, and increased FDI inflows and technological upgrades have aided their high participation in global trade. Despite the profitability of MNEs operations in Africa, the investing firms are paying less in terms of tax. This has created a problem for African countries to raise …
Vol. 4, No. 1 Masthead
Southern African Journal of Policy and Development
No abstract provided.
Vol. 4, No. 1 Table Of Contents
Vol. 4, No. 1 Table Of Contents
Southern African Journal of Policy and Development
No abstract provided.