The African Tax Institute (ATI) celebrates and congratulates Ame Rebecca Masuku for completing her degree Doctor of Philosophy (PhD Tax Policy) under the supervision of Professor Annet Oguttu. Dr. Masuku is Professor Oguttu’s first PhD graduate at the ATI. In her thesis titled Tax Harmonisation in the SADC: Addressing the Challenges Posed by the Treatment of Corporate Income Tax Incentive, Dr. Masuku investigates three challenges hindering the harmonization of CIT incentives in the SADC region. First challenge arises from the sovereign right of SADC member states to set their tax policies. Second challenge relates to SADC member state’s inconsistent design and administration of CIT incentive. Third issue recognises that unharmonized CIT incentives in the region can lead to the race to the bottom – resulting in bases erosion and profit shifting (BEPS).

The study undertakes a comparative analysis of the harmonization of CIT incentives in the East African Community, the European Union and the Caribbean community. In addressing these challenges, the thesis develops a novel framework comprising best practices, minimum, and international standards to harmonise CIT incentives in the SADC.