{"id":"https://openalex.org/W1638557602","doi":"https://doi.org/10.54648/taxi2015060","title":"The OECD-BEPS Measures to Deal with Aggressive Tax Planning in South America and Sub-Saharan Africa: The Challenges Ahead","display_name":"The OECD-BEPS Measures to Deal with Aggressive Tax Planning in South America and Sub-Saharan Africa: The Challenges Ahead","publication_year":2015,"publication_date":"2015-10-01","ids":{"openalex":"https://openalex.org/W1638557602","doi":"https://doi.org/10.54648/taxi2015060","mag":"1638557602"},"language":"en","primary_location":{"id":"doi:10.54648/taxi2015060","doi":"https://doi.org/10.54648/taxi2015060","is_oa":true,"landing_page_url":"https://doi.org/10.54648/taxi2015060","pdf_url":"https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\\TAXI\\TAXI2015060.pdf","source":{"id":"https://openalex.org/S2042836","display_name":"Intertax","issn_l":"0165-2826","issn":["0165-2826","1875-8347"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intertax","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\\TAXI\\TAXI2015060.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5081027776","display_name":"Irma Johanna Mosquera Valderrama","orcid":"https://orcid.org/0000-0002-6725-0552","observed_orcids":["https://orcid.org/0000-0002-6725-0552"]},"institutions":[{"id":"https://openalex.org/I930713850","display_name":"The Hague University of Applied Sciences","ror":"https://ror.org/021zvq422","country_code":"NL","type":"education","lineage":["https://openalex.org/I930713850"]}],"countries":["NL"],"is_corresponding":true,"raw_author_name":"Irma Johanna Mosquera Valderrama","raw_affiliation_strings":["76 Ninth Avenue, 7th Floor, New York, NY 11011","Hamelink & Van den Tooren, the Netherlands","The Hague University of Applied Sciences, Postdoctoral Research Fellow at the International Bureau of Fiscal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"76 Ninth Avenue, 7th Floor, New York, NY 11011","institution_ids":[]},{"raw_affiliation_string":"Hamelink & Van den Tooren, the Netherlands","institution_ids":[]},{"raw_affiliation_string":"The Hague University of Applied Sciences, Postdoctoral Research Fellow at the International Bureau of Fiscal","institution_ids":["https://openalex.org/I930713850"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5081027776"],"corresponding_institution_ids":["https://openalex.org/I930713850"],"apc_list":null,"apc_paid":null,"fwci":6.3452,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.95902905,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"43","issue":"Issue 10","first_page":"615","last_page":"627"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.8984000086784363,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.8984000086784363,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.09529999643564224,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.002099999925121665,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/beps","display_name":"BEPS","score":0.5690000057220459},{"id":"https://openalex.org/keywords/aggressive-tax-planning","display_name":"aggressive tax planning","score":0.902999997138977},{"id":"https://openalex.org/keywords/international-tax-standards","display_name":"international tax standards","score":0.6340000033378601},{"id":"https://openalex.org/keywords/south-america","display_name":"South America","score":0.6809999942779541},{"id":"https://openalex.org/keywords/sub-saharan-africa","display_name":"sub-Saharan Africa","score":1.0},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.9240000247955322},{"id":"https://openalex.org/keywords/tax-administration-capacity","display_name":"tax administration capacity","score":0.9599999785423279},{"id":"https://openalex.org/keywords/international-tax-cooperation","display_name":"international tax cooperation","score":0.4749999940395355}],"concepts":[{"id":"https://openalex.org/C2775884135","wikidata":"https://www.wikidata.org/wiki/Q845436","display_name":"Mandate","level":2,"score":0.6770126819610596},{"id":"https://openalex.org/C2781271479","wikidata":"https://www.wikidata.org/wiki/Q1242841","display_name":"Tax treaty","level":4,"score":0.5634668469429016},{"id":"https://openalex.org/C2780210234","wikidata":"https://www.wikidata.org/wiki/Q422638","display_name":"Action plan","level":2,"score":0.5178206562995911},{"id":"https://openalex.org/C2992476531","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax planning","level":4,"score":0.48193955421447754},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.43969425559043884},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.437539279460907},{"id":"https://openalex.org/C2779010840","wikidata":"https://www.wikidata.org/wiki/Q131569","display_name":"Treaty","level":2,"score":0.41520610451698303},{"id":"https://openalex.org/C47768531","wikidata":"https://www.wikidata.org/wiki/Q1127188","display_name":"Development economics","level":1,"score":0.34289228916168213},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.34234413504600525},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.34186673164367676},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.3268062472343445},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.32547008991241455},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.3014080226421356},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.28417640924453735},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.2769882082939148},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.25980401039123535},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.54648/taxi2015060","doi":"https://doi.org/10.54648/taxi2015060","is_oa":true,"landing_page_url":"https://doi.org/10.54648/taxi2015060","pdf_url":"https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\\TAXI\\TAXI2015060.pdf","source":{"id":"https://openalex.org/S2042836","display_name":"Intertax","issn_l":"0165-2826","issn":["0165-2826","1875-8347"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intertax","raw_type":"journal-article"},{"id":"pmh:oai:alma.31UKB_LEU:9940740603202711","doi":null,"is_oa":true,"landing_page_url":"https://scholarlypublications.universiteitleiden.nl/handle/1887/62376","pdf_url":"https://scholarlypublications.universiteitleiden.nl/download/1887/62376/1?col=81522199480002711","source":{"id":"https://openalex.org/S4306400850","display_name":"Leiden Repository (Leiden University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I121797337","host_organization_name":"Leiden University","host_organization_lineage":["https://openalex.org/I121797337"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Intertax, Vol. 43, no. 10, p. 615-627","raw_type":"http://purl.org/coar/resource_type/c_6501"},{"id":"pmh:oai:openaccess.leidenuniv.nl:1887/62376","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1887/62376","pdf_url":"http://hdl.handle.net/1887/62376","source":{"id":"https://openalex.org/S4306400850","display_name":"Leiden Repository (Leiden University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I121797337","host_organization_name":"Leiden University","host_organization_lineage":["https://openalex.org/I121797337"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"43","raw_type":"Article / Letter to editor"},{"id":"pmh:oai:scholarlypublications.universiteitleiden.nl:item_2951901","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/1887/62376","pdf_url":null,"source":{"id":"https://openalex.org/S4306400850","display_name":"Leiden Repository (Leiden University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I121797337","host_organization_name":"Leiden University","host_organization_lineage":["https://openalex.org/I121797337"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Intertax","raw_type":"Article / Letter to editor"},{"id":"pmh:ul:oai:scholarlypublications.universiteitleiden.nl:item_2951901","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1887/62376","pdf_url":null,"source":{"id":"https://openalex.org/S4306401843","display_name":"Data Archiving and Networked Services (DANS)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1322597698","host_organization_name":"Royal Netherlands Academy of Arts and Sciences","host_organization_lineage":["https://openalex.org/I1322597698"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Intertax, 43(10), 615 - 627","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.54648/taxi2015060","doi":"https://doi.org/10.54648/taxi2015060","is_oa":true,"landing_page_url":"https://doi.org/10.54648/taxi2015060","pdf_url":"https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\\TAXI\\TAXI2015060.pdf","source":{"id":"https://openalex.org/S2042836","display_name":"Intertax","issn_l":"0165-2826","issn":["0165-2826","1875-8347"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intertax","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16"},{"display_name":"Partnerships for the goals","score":0.5605000257492065,"id":"https://metadata.un.org/sdg/17"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1638557602.pdf","grobid_xml":"https://content.openalex.org/works/W1638557602.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W167358092","https://openalex.org/W3204763461","https://openalex.org/W4395063345","https://openalex.org/W2409217782","https://openalex.org/W3144171407","https://openalex.org/W2750287462","https://openalex.org/W2793173696","https://openalex.org/W2591864457","https://openalex.org/W2561686974","https://openalex.org/W3186267007"],"abstract_inverted_index":{"The":[0,33,113,132],"aim":[1],"of":[2,75,101,127,135,138,206,208],"this":[3],"article":[4,69,172],"is":[5,173],"to":[6,10,21,56,59,108,183],"assess":[7],"the":[8,12,43,46,76,80,87,97,136,151,156,184,193,204,209],"feasibility":[9,207],"introduce":[11],"Organisation":[13],"for":[14,150,155,164],"Economic":[15],"Co-operation":[16],"and":[17,30,35,49,64,79,94,96,104,116,141,154,168,192,197,214,222],"Development":[18],"(OECD)-BEPS":[19],"measures":[20],"deal":[22],"with":[23,188],"aggressive":[24,110,189],"tax":[25,54,91,105,111,190],"planning":[26,191],"in":[27,143,211,218],"South":[28,77,114,212],"America":[29,78,213],"Sub-Saharan":[31,81,117,215],"Africa.":[32,216],"BEPS":[34,157,185,210],"its":[36],"Action":[37],"Plan":[38],"have":[39,120],"been":[40,121],"developed":[41,169],"by":[42,166],"OECD":[44,63,66,196],"following":[45],"G20":[47],"mandate":[48],"it":[50],"provides":[51],"new":[52],"international":[53],"standards":[55],"be":[57,148,162,225],"applicable":[58],"all":[60],"countries":[61],"including":[62],"non-":[65],"countries.":[67,131,170],"This":[68,171],"will":[70,147,161,202,224],"provide":[71,203],"a":[72,180],"comparative":[73,133],"analysis":[74,134],"African":[82,118],"region":[83],"taking":[84],"into":[85],"account":[86],"country\u2019s":[88],"economic":[89],"development,":[90],"administration":[92],"capacity":[93],"resources,":[95],"use":[98],"(or":[99],"not)":[100],"domestic":[102],"laws":[103],"treaty":[106],"rules":[107],"tackle":[109],"planning.":[112],"American":[115],"regions":[119,146],"chosen":[122],"since":[123],"they":[124],"consist":[125],"mostly":[126],"developing":[128,167],"(non-":[129],"OECD)":[130],"exchange":[137],"best":[139],"practices":[140],"challenges":[142],"these":[144],"two":[145],"useful":[149],"OECD-BEPS":[152],"Project":[153],"Multilateral":[158],"Instrument":[159],"that":[160],"open":[163],"adoption":[165],"structured":[174],"as":[175],"follows:":[176],"Section":[177,200],"2":[178],"contains":[179],"short":[181],"introduction":[182],"Actions":[186],"dealing":[187],"discussions":[194],"at":[195],"UN":[198],"level.":[199],"3":[201],"assessment":[205],"Finally,":[217],"section":[219],"4,":[220],"conclusions":[221],"recommendations":[223],"presented.":[226]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2}],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2016-06-24T00:00:00"}
