The dissertation studies harmful tax competition in the East African Community (EAC). With a focus on Rwanda, it mainly refers to the EU and OECD standards. The objective of the study was to... Show moreThe dissertation studies harmful tax competition in the East African Community (EAC). With a focus on Rwanda, it mainly refers to the EU and OECD standards. The objective of the study was to investigate Rwanda’s tax competition practices, in order to determine whether Rwanda is within the parameters of internationally accepted practices. The main orientation was not to draw a new distinction between acceptable versus unacceptable tax practices. Rather, it was to apply the criteria already developed and accepted at the international level to the particular case of Rwanda. The main materials used are: the EAC Treaty, the draft EAC Code of Conduct against harmful tax competition, the 1997 EU Code of Conduct on business taxation, the 1998 OECD Report on harmful tax competition, the COCG assessment reports, the OECD Progress reports, the Rwandan income tax law of 2018 and the investment law of 2021. This dissertation shows the possibility of applying EU and OECD standards by non- OECD and EU countries, particularly developing countries, to create tax systems that are free of harmful tax competition. However, it also shows that OECD and EU standards are not sufficient to eradicate all harmful tax practices, both in developed and developing countries. Show less
The EastAfrican Community (EAC) is a regional intergovernmental and supranationalorganizationcurrently comprising the Republics of Burundi, Kenya,Rwanda,South Sudan, the United Republic of Tanzania... Show moreThe EastAfrican Community (EAC) is a regional intergovernmental and supranationalorganizationcurrently comprising the Republics of Burundi, Kenya,Rwanda,South Sudan, the United Republic of Tanzania, and the Republic ofUganda.Established in 2000, the EAC aims at widening and deepening cooperationamong itsPartner States in, among others, political, economic andsocialfields.Theorganization has established a Customs Union (2005) and a CommonMarket(2010), and is in the process of establishing a Monetary Union. Itsultimateobjective is to establish a complete political (con)federation. Itemphasizesstrong participation of the private sector and civil society. Theaccomplishmentof these objectives requires an elaborate and functionallypurposedinstitutionalframework.The EACaims at far deeper integration than envisioned by its predecessor,whilstsimultaneously avoiding the mistakes that led to the failure of previousattempts atEast African integration. Important safeguards include a gradualapproach tointegration and guarantees to ensure an equitable division of thebenefits ofintegration.There is ageneral consensus that the European Union (EU) was an importantsource ofinspiration and provided a normative model for the EAC. Indeedthe EACTreaty and the Protocols have adopted and adapted significant partsof the EU’sinstitutional and legal framework. The normative appeal of the EUin thisregard can also be readily understood. Despite all the past and presentfailuresand challenges facing the EU, no objective observer can deny the benefitsof Europeanintegration in terms of peace, stability and prosperity. Whatstarted 60years ago as a Community between six Member States in a Europedestroyedby two world wars has now developed into the most peaceful andprosperousblock in the world.Consequently,there are lessons to be learned from the European experience,includingthe crucial role of the law and of lawyers in the process of integration,be theyjudges, lawmakers, civil servants, academics or practitioners.The law isone of the most powerful and indispensable instruments to achievetrueintegration, as effective integration requires some form of supranationallegalsystem. That is what we mean by “Integration through law”. Awareness ofthepossibilities the law offers, therefore, is extremely important for any formof regionalintegration. The mainchallenges facing the EAC today in this regard are how to safeguardthe qualityof the increasing body of Community law, how to monitor compliance,and how tomake EAC law binding and enforceable within national legalsystems.All of these are challenges that the EU has faced in the past and isstillfacing, and where both the success and the failures of the EU may be ofcomparativeuse to the EAC, certainly considering the many similarities in theinstitutionaland legal framework of both and the similarities of the challengesfaced. The mainpurpose of this book, initiated by the Leiden Centre for theComparativeStudy of EAC law (LEAC) in close cooperation with Hon. JusticeDrUgirashebuja, the current President of the East African Court of Justice, isto be asource of information and education for all those involved in shaping,improvingand studying integration in the EAC. By comparing each aspect ofbothinstitutional and substantive EAC law with its nearest counterpart EU law,we hope tohave created a vital tool to better understand and move forward theintegrationprocess in East Africa. Consideringthese aims, we are proud that, thanks to the generous support ofthe lawfirm Allen & Overy LLP, the European Union and the Europa Instituteof theUniversity of Leiden, this book will not just be available in printed formbut willalso be freely available online via a completely Open Access agreementwith BrillPublishers. Show less
This chapter describes the nature of EU law as well as the ways in which several unique characteristics of EU law were vital for effective EU integration. This supports a comparative analysis of... Show moreThis chapter describes the nature of EU law as well as the ways in which several unique characteristics of EU law were vital for effective EU integration. This supports a comparative analysis of EAC law, and discusses the question if other forms of regional integration need similar doctrines to be effective. Show less
This chapter discusses the gradual development of general principles in EU law, including fundamental rights, and the central role they played in the evolution of EU law. This provides a basis for... Show moreThis chapter discusses the gradual development of general principles in EU law, including fundamental rights, and the central role they played in the evolution of EU law. This provides a basis for the discussion of possible future evolutions of general principles in EAC law. Show less
