Oguttu A. Tax Base Erosion and Profit Shifting - Part 2 : A Critique of Some Priority OECD Action Points from an African Perspective - Preventing Excessive Interest Deductions and Tax Treaty Abuse. CILSA [Internet]. 2016 [cited 2024 Jul. 22];49(1):130-63. Available from: https://unisapressjournals.co.za/index.php/CILSA/article/view/8198