Regionalism and Integration in Africa: Euro-Nigeria Relations and Economic Partnership Agreements

Oloruntoba, Samuel Ojo

doi:10.1007/978-1-137-56867-0_1

Cited by 7 publications

(7 citation statements)

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“…In this respect, harmonization of tax systems in a regional community is important, if not necessary, to achieve fully functioning regional integration. 17 As far as the EAC is concerned, the EAC Treaty contains a considerable number of provisions aimed at harmonizing tax systems in the Community. This is evident from Article 75 of the Treaty, in which the Partner States have agreed not to impose new duties and taxes on products traded within the EAC or to increase existing ones.…”

Section: The Need For Harmonization In Theorymentioning

confidence: 99%

Towards a harmonised eac tax sysyem: curent status, challenges and way forward*

2023

LAW

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Under Article 79 of the EAC Treaty, the Partner States have under- taken to harmonize and rationalize investment incentives to promote the Community as a single investment area while avoiding double taxation. Article 83 of the same Treaty states that the Partner States have committed themselves to adjust their tax policies to eliminate tax distortions. These provisions show the extent to which the EAC Partner States are willing to advance with tax integration as part of comprehensive regional integration. This approach is welcomed, as scholars generally agree that full regional integration cannot be achieved with- out tax integration. In this sense, tax harmonization is seen as a sure path to tax integration, a driver for effective regional integration. It is unfortunate, however, that tax harmonization in the EAC faces several challenges. Some causes of the challenges are legal, such as differences in legal systems, while others are geopolitically motivated. This paper discusses where the EAC currently stands in relation to tax harmonization. Starting with a theoretical framework, the paper focuses on the current practical aspects of tax harmonization in the EAC. The paper, therefore, highlights the existing discrepancies alongside the challenges in building a harmonized tax system in the EAC. The pa- per identifies three ways out de jure harmonization through traditional law-making by the legislature, de facto harmonization through judicial law-making processes, and tax coordination where tax harmonization does not work.

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Section: The Need For Harmonization In Theorymentioning

confidence: 99%

Towards a harmonised eac tax sysyem: curent status, challenges and way forward*

2023

LAW

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“…The African states, by contrast, were divided: the AASM were reluctant to share in the benefits of their privileged status, whereas the Commonwealth countries maintained their reservations on the idea of associationism, seen as a continuation of colonialism. An instrumental role in reaching a consensual position was played by the Organisation of African Unity (OAU), which promoted the adoption of some general principles and a common negotiating strategy -with a leading role played by Nigeria as well as Ghana (Gruhn 1976;Hall and Blake 1979;Mgbere 1994;Oloruntoba 2016). Nevertheless, at the outset of the negotiations with the EU there were still divergences between and within the three ACP regions, particularly in relation to the principle of reciprocity in the trade regime: 'some people wanted to see this principle maintained for political reasons, while others thought reciprocity was out of the question on moral grounds, bearing in mind the inequality of the trading partners' (Oumar Sy 1985, 53).…”

Section: The Beginnings Of the Acp Groupmentioning

confidence: 99%

“…Given the incompatibility of the lomé trade regime with World Trade Organization (WTO) rules, the European Commission recommended concluding different economic partnership agreements (EPAs) negotiated with different ACP regions, rather than with the entire ACP group, which rested on trade liberalisation and, clearly, marked the end of non-reciprocity. The ACP Group sought in vain to resist the EU proposal, though some significant fractures started to emerge: the Caribbean region, in contrast to the African and Pacific regions, appeared more wedded to the idea of free trade agreements (Byron 2005;Slocum-Bradley 2007;Ilorah and Ngwakwe 2015;Oloruntoba 2016). Importantly, as admitted by the former ACP Secretary General Patrick Gomes, the concession of the ACP Group to the demands of the EU that EPAs be negotiated within its regions had a heavily fragmentary effect on ACP solidarity.…”

Section: Cooperation Fatigue Widening Deepeningmentioning

confidence: 99%

There is life beyond the European Union: revisiting the Organisation of African, Caribbean and Pacific States

Carbone

2021

Third World Quarterly

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The African, Caribbean and Pacific (ACP) Group, established in June 1975 by the Georgetown Agreement, was generally seen as an emanation of the European Union (EU). This article presents a non-EU-centric perspective by discussing various initiatives aimed at fostering intra-ACP cooperation and promoting common ACP positions in international settings. Furthermore, it analyses various threats to the survival of the ACP Group, some linked to its allegedly ineffective performance as an organisation, others related to the rise of competitors, most notably the African Union. Importantly, it delves into the reform process that culminated in the adoption of the revised Georgetown Agreement in December 2019, which transformed the ACP Group into the Organisation of African, Caribbean and Pacific States (OACPS), with the aim of establishing it as a relevant and influential global actor and reducing its dependence on the EU. In revisiting the evolution of the OACPS, this article identifies an intentions-capability gap, specifically between the often grandiose statements of official discourse and the institutional and financial resources devoted to implementing stated objectives.

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“…The civil society in most African countries is hardly given serious attention on the issue of integration (Oloruntoba, 2016). Decisions at the continental and regional levels are adopted with limited participation and discussion at the national level.…”

Section: Challenges Of Institutionalizing Pan-africanism and Achieving Integration Under The Aumentioning

confidence: 99%

Pan-Africanism in the 21st century: African union and the challenges of cooperation and integration in Africa

Wapmuk¹

2021

Br. Jor. Int. Rel.

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The paper examines the extent to which Pan-Africanism and Pan-African vision of promoting African unity, cooperation and integration has been achieved under the African Union (AU) in the 21st century. It also assesses the challenges of cooperation and integration under the AU. The paper adopted a qualitative approach, while data was gathered from secondary sources and analysed thematically. It notes that the quest for African cooperation and integration is not new, but dates back to philosophy and vision of Pan-Africanism and Pan-African movement from the 1950s and 1960s. This movement later took roots in the continent and championed the struggle of Africans and peoples of African descent for emancipation and the restoration of their dignity, against slavery, colonialism and all forms of racism and racial exploitation, and to overcome developmental challenges. After independence, the Pan-African movement found concrete expression in the establishment of the Organization of Africa Unity (OAU) in 1963, and later transformed to the African Union (AU) in 2002. These continental organisations have served at platforms for the pursuit of Africa cooperation and integration and addressing post-independence challenges with varying successes. The paper revealed that AU’s Pan-African agenda in the 21st century including the African Economic Community (AEC), AU Agenda 2063, and the African Continental Free Trade Area (AfCFTA), are not without challenges. Addressing these challenges holds the key to achieving the continental goal of unity and achieving the vision and goals pan-Africanism in the 21st century in Africa.

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Regionalism and Integration in Africa: Euro-Nigeria Relations and Economic Partnership Agreements

Cited by 7 publications

References 0 publications

Towards a harmonised eac tax sysyem: curent status, challenges and way forward*

Towards a harmonised eac tax sysyem: curent status, challenges and way forward*

There is life beyond the European Union: revisiting the Organisation of African, Caribbean and Pacific States

Pan-Africanism in the 21st century: African union and the challenges of cooperation and integration in Africa

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