Social and Behavioral Sciences Commons^™

The African State: An Illusory Vestige Of Colonialism, Muhammad K. Otaru

Electronic Theses and Dissertations

In a 2006 Interview, prominent Nigerian author, and social commentator, Chimamanda Ngozi Adichie said; “…Nigeria was set up to fail. The only thing we Nigerians should take responsibility for is the extent of the failure….”1. Such a view about colonialism and the states it arbitrarily created is widely shared by many on the African continent, who have come to understand that the very creation and existence of the African state are largely to blame for the seemingly countless socio-economic and political issues faced on the continent.

1 Kimber, Charlie, Interview: Chimamanda Ngozi Adichie. The Socialist Review. (Online, October …

Tackling Tax Evasion: Transfer Price Manipulation, Extractive Natural Resources And A Strategy For The Southern African Customs Union, Patrick Grant Mclennan

Electronic Theses and Dissertations

An increase in the number of multinational enterprises (MNEs) has increased the attention on cross-border challenges, such as transfer price manipulation (TPM). TPM is a development issue - it undermines institutions as well as siphons money from government revenues that could be directed towards programs for human development. Pervasive corruption in the natural resource sector supports an environment where TPM can flourish. This paper develops a strategy for combating TPM within the countries of the Southern African Customs Union. It does this by 1) defining the terrain of illicit flows, both generally and specifically to the abuse of transfer pricing …