OECD’s Action Plan on Tax Base Erosion and Profit Shifting: Part 2 – A Critique of Some Priority OECD Actions from an African Perspective – Addressing Excessive Interest Deductions, Treaty Abuse and the Avoidance of the Status of a Permanent Establi

The author, in Part 2 of this article, continues her examination of the implications of the OECD’s Action Plan on Base Erosion and Profit Shifting from an African perspective, with particular emphasis on excessive interest deductions, treaty abuse and the avoidance of the status of a permanent establishment.