Defining the Scope of Free Movement of Citizens in the East African Community: The East African Court of Justice and Its Interpretative Approach

Nalule, Caroline

doi:10.2139/ssrn.2819966

Cited by 2 publications

(1 citation statement)

References 2 publications

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“…Furthermore, the choice of the EAC was motivated by the fact that, among the eight regional economic organizations recognized by the African Union, 61 the EAC is the oldest 62 and has progressed faster than others, making it the most active and successful African regional integration organization. 63 The EAC is the most advanced compared to others, currently with a fully functioning Customs Union and an ongoing Common Market.…”

Section: Introduction To the Eac And Its Lawmentioning

confidence: 99%

Harmful Tax Competition in the East African Community

Habimana

2023

IBFD Doctoral Series

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Why this book?This book discusses harmful tax competition in the East African Community (EAC) with reference to EU and OECD approaches. With a focus on Rwanda, the book examines whether Rwanda's tax competition practices are within the parameters of internationally accepted practices. In this context, the book identifies Rwanda's favourable tax measures and assesses each from the perspective of EAC law, complemented by the EU and OECD standards on harmful tax competition.Given the dearth of legal studies on harmful tax competition in the EAC, this book is the first to address harmful tax competition in depth in an academic context. Thus, it not only sheds light on the current state of harmful tax competition regulation in the EAC but also lays a foundation that can be used for further research on harmful tax competition in the EAC, as well as for the restructuring of harmful tax competition policies at the national and regional levels. This book also shows the possibility and extent of the application of EU and OECD standards by jurisdictions outside the European Union and OECD, in particular developing countries, to build tax systems that are free from harmful tax competition and to fill the gap in developing countries that do not have sufficient legal foundations to curb harmful tax competition. However, this book also shows that EU and OECD standards are not sufficient to eradicate all harmful tax practices, both in developed and developing countries. This book also warns EAC Partner States that they can be listed or delisted at any time by the OECD or the EU Code of Conduct Group, which can also have economic and political consequences. Developing countries are also advised to be mindful of the implications of multilateral solutions and the differences in interests between developed countries (capital exporters/residence jurisdictions) and developing countries (capital importers/source jurisdictions) in matters of international taxation. This book is of value to academics, tax policymakers, politicians, tax practitioners and non-governmental organizations, as well as to anyone interested in the topic of harmful tax competition, especially from the perspective of developing countries.

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Section: Introduction To the Eac And Its Lawmentioning

confidence: 99%

Harmful Tax Competition in the East African Community

Habimana

2023

IBFD Doctoral Series

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An Appraisal of the Functioning and Effectiveness of the East African Court of Justice

Possi

2018

PER

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This contribution reflects on the functioning of the East African Court of Justice (EACJ) and judges its effectiveness by assessing the Court's role of ensuring adherence to, the application of and compliance with the East African Community (EAC) Treaty. The EACJ became operational on 30 November 2001, following its inauguration after the swearing in of its judges and the Registrar. During this initial stage of the Court's existence there were indications that the EACJ was failing to stamp its authority on the activities of the Community. The main reason for this failure is the existence of gaps in the EAC Treaty, which prevent the EACJ from effectively discharging its functions. In addition, as shown in this article, the EACJ has been delivering judgements on the grounds of doubtful authority which has gradually diminished the Court's legitimacy. Given its relevance to the EAC, this may therefore be the time to audit the EACJ's functioning and reflect on whether it is moving in the right direction. The hypothesis of this article is that the EACJ has been struggling to establish its authority in the region, mostly in the areas of human rights, the rule of law and good governance. In tracing its history so far it is easy to discern its strategic attempts at judicial law-making to arrogate to itself the role of the protector of human rights. While it is acknowledged that the EACJ is increasingly receiving cases of a divergent nature, most of these cases have had little influence on the integration project or are outside the scope of its mandate.

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Defining the Scope of Free Movement of Citizens in the East African Community: The East African Court of Justice and Its Interpretative Approach

Cited by 2 publications

References 2 publications

Harmful Tax Competition in the East African Community

Harmful Tax Competition in the East African Community

An Appraisal of the Functioning and Effectiveness of the East African Court of Justice

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