Tax Competition: Global but Virgin under Rwandan Law

Abstract

This paper’s foundation is the global character of (harmful) tax competition. While this phenomenon’s global existence is widely recognised alongside the global endeavours to fight against it, the situation in Rwanda seems not to be the same. That makes up the main purpose of this paper which aims to show how (harmful) tax competition constitutes a global issue, but with little attention under Rwandan law. In that regard, this paper calls the attention of Rwandan policymakers, academics, and researchers to dive deep in the matters of tax competition for the sake of making Rwanda stand on the safe side. This paper plays a role of a wake-up bell to step in other legal systems’ concerns in the regulation of (harmful) tax competition.