
Getting Africa Ready for Sustainable Energy Investments
In September 2015, countries of the world adopted a set of goals to end poverty, protect the planet, and ensure prosperity for all. Collectively these goals were termed ‘Sustainable Development Goals’ to be achieved by 2030. This article focuses on achieving sustainable energy for all as contained in Goal 7. Energy remains an important driver of economic growth. Yet, it contributes significantly to climate change. In the UN estimation, it contributes to 60% of total global gr

BEPS Multilateral Instrument: Where do African Countries go from here?
On November 24, 2016, a multilateral instrument (the 'instrument') to modify bilateral tax treaties was adopted by more than 100 countries. This instrument has the effect of modifying more than 2000 tax treaties in force in the world today. Implementation of the instrument by the adopting countries would radically revolutionize international taxation of multinational corporations ('MNCs'). The goal is to close loopholes for base erosion of profits from different countries whe