1887

Angola

/search?value51=igo%2Foecd&value6=&value5=&value53=status%2F50+OR+status%2F100&value52=&value7=&value2=country%2Fao&option7=&value4=&option5=&value3=&option6=&publisherId=%2Fcontent%2Figo%2Foecd&option3=&option52=&option4=&option53=pub_contentStatus&option51=pub_igoId&option2=pub_countryId

Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax systems, often making it difficult for tax policy makers and researchers to compare their generosity and assess their impacts across countries. This paper develops a methodology to calculate forward-looking corporate effective tax rates (ETRs) summarising tax relief from investment tax incentives into comparable indicators. It presents ETR indicators for seven Sub-Saharan African countries. Empirical results show that tax incentives substantially lower corporate taxation across these countries. On average, tax incentives reduce ETRs by 30% in the food and automotive industries compared to the standard tax treatment. ETRs often differ among taxpayers in a same sector and country - by up to 55%. The most generous tax treatment is typically offered within Special Economic Zones, where tax incentives can reduce ETRs to near zero.

  • 25 Mar 2015
  • OECD
  • ページ数: 264

This publication provides comprehensive and consistent information on African central government debt statistics for the period 2003-2013. Detailed quantitative information on central government debt instruments is provided for 17 countries to meet the requirements of debt managers, other financial policy makers and market analysts. A cross country overview on African debt management policies and country policy notes provides background information on debt issuance as well as on the institutional and regulatory framework governing debt management policy

  • 15 Nov 2013
  • OECD
  • ページ数: 252

This publication provides comprehensive and consistent information on African central government debt statistics for the period 2003-2012. Detailed quantitative information on central government debt instruments is provided for 17 countries to meet the requirements of debt managers, other financial policy makers, and market analysts. A cross country overview on African debt management policies and country policy notes provides background information on debt issuance as well as on the institutional and regulatory framework governing debt management policy.

  • 18 Jun 2012
  • OECD
  • ページ数: 208

The focus of this greatly improved third edition is to provide comprehensive quantitative information on African central government debt instruments, both marketable debt and non-marketable debt.

The coverage of data is limited to central government debt issuance as well as bi-lateral, multi-lateral and concessional debt and excludes therefore state and local government debt and social security funds.

  • 25 Sept 2006
  • International Energy Agency
  • ページ数: 172

At the request of the Angolan government in 2005, the IEA conducted a survey of the Angolan energy sector and energy policies. This resulting report on Angola focuses on areas for priority action and hones in on energy subsectors likely to play the largest role in meeting domestic demand for modern energy services: notably electricity and oil products. As biomass currently plays an immense role in meeting the bulk of the energy needs of Angolan households, this sub-sector is also featured, with emphasis on improving the sustainability of this renewable energy source. This study offers a realistic update on Angola’s present day energy situation and identifies the main priorities which could form the basis of an effective overall energy strategy.  It also provides lessons that could be applicable in many other developing countries.

Angola can legally issue the following five types of rulings within the scope of the transparency framework: (i) preferential regimes; A special tax regime for oil and gas. (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; (iii) rulings providing for unilateral downward adjustments; (iv) permanent establishment rulings; and (v) related party conduit rulings.

Angola can legally issue the following five types of rulings within the scope of the transparency framework: (i) preferential regimes; A special tax regime for oil and gas. (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; (iii) rulings providing for unilateral downward adjustments; (iv) permanent establishment rulings; and (v) related party conduit rulings.

Angola has two tax agreement in force with Portugal and the United Arab Emirates, as reported in its response to the Peer Review questionnaire. Its agreements comply with the minimum standard.

フランス語

L’Angola compte deux conventions fiscales en vigueur avec le Portugal et les Émirats arabes unis, comme l’indique sa réponse au questionnaire d’examen par les pairs. Ses conventions sont conformes au standard minimum.

英語

Angola can legally issue the following five types of rulings within the scope of the transparency framework: (i) preferential regimes; (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; (iii) rulings providing for unilateral downward adjustments; (iv) permanent establishment rulings; and (v) related party conduit rulings.

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error