International Tax Law: Offshore Tax Avoidance in South Africa
Print ISBN: 9781485101215
Print ISBN: 9781485101215
Product Details:
Author(s):
Year Published:
2015
Edition
1st Edition
Type:
Print | Soft Cover
Language:
English
About this publication
International Tax Law: Offshore Tax Avoidance in South Africa provides a comprehensive analysis of some of the offshore tax-avoidance schemes employed by South African residents. The book offers a detailed and logical explanation of difficult international tax concepts, and critically analyses the effectiveness of South African legislation in curbing offshore tax-avoidance schemes. South African legislative provisions are compared with similar provisions in the United Kingdom and the United States of America, and international case law and tax treaty implications are thoroughly discussed.
International Tax Law: Offshore Tax Avoidance in South Africa also addresses the recommendations of international organisations, such as the Organisation for Economic Co-operation and Development (OECD), which seek to prevent international tax avoidance. In this regard, the role of tax havens in encouraging international tax avoidance and the OECD initiatives to stifle their development are considered. The OECD’s efforts to prevent base erosion and profit shifting are also examined.
Content
Interest / Benefit to