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The Resource International tax law : offshore tax avoidance in South Africa

International tax law : offshore tax avoidance in South Africa

Label
International tax law : offshore tax avoidance in South Africa
Title
International tax law : offshore tax avoidance in South Africa
Creator
Subject
Language
eng
Summary
This book critically analyses the effectiveness of South African laws in curbing offshore tax avoidance. Similar laws in some of South Africa's trading partners such as the United Kingdom and the United States are analysed in order to come up with some recommendations that could be considered for possible reform of the relevant South African laws where they are found wanting. Since offshore tax avoidance is an international issue, the effectiveness of the recommendations of international organisations such as the OECD in preventing the depletion of countries' tax bases is also analysed
http://library.link/vocab/creatorName
Oguttu, A.W
Geographic coverage
Africa
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax avoidance
  • tax haven
  • GAAR
  • offshore company
  • protected cell company
  • transfer pricing
  • thin capitalization
  • hybrid entity
  • hybrid financial instrument
  • derivative financial instrument
  • leasing
  • trust
  • voluntary disclosure
  • e-commerce
  • treaty shopping
  • tax sparing credit
  • exchange of information
  • collection of tax
  • foreign exchange control
  • BEPS
Label
International tax law : offshore tax avoidance in South Africa
Instantiates
Publication
Extent
lxxxviii, 735 p.
Isbn
9781485101215
Label
International tax law : offshore tax avoidance in South Africa
Publication
Extent
lxxxviii, 735 p.
Isbn
9781485101215

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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