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Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 ( Alternative B)

International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residen…

Taxing Profits from International Transport in Africa: Past, Present and Future of Article 8 (Alternative B) of the UN Model

International maritime shipping is an essential part of global trade and business. The international maritime shipping industry was valued at approximately $12 trillion in 2017. It operates an inherently globalized business with over 60,000 sea vess…

Maritime Cyber Security: Getting Africa Ready

Africa’s future development objectives are anchored in well-functioning shipping and ports industries, whose cyber security is vulnerable to breaches and disruptions caused by deliberate and indiscriminate attacks. These industries are facing a numb…

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