Protected Cell Companies as Potential Tax Avoidance Vehicles Under the Kigali International Financial Centre

This journal article by Kavenge examines the potential use of Protected Cell Companies (PCCs) as tax avoidance vehicles under the Kigali International Financial Centre (KIFC). The paper provides an overview of PCCs and highlights their potential benefits, including asset protection and tax optimization. The article also explores the risks and challenges associated with PCCs, such as regulatory and legal complexities. Finally, the article emphasizes the need for robust regulatory and legal frameworks to prevent PCCs from being misused for tax evasion and other illicit financial activities. Overall, this article provides valuable insights into the potential risks and benefits of PCCs in the context of tax avoidance.