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Curbing offshore tax avoidance: the case of South African companies and trusts

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dc.contributor.advisor Franzsen, R.C.D. (Prof.) en
dc.contributor.advisor Schulze, Christian, 1956- en Oguttu, Annet Wanyana en 2009-08-25T10:58:10Z 2009-08-25T10:58:10Z 2009-08-25T10:58:10Z 2007-11-30 en
dc.identifier.citation Oguttu, Annet Wanyana (2009) Curbing offshore tax avoidance: the case of South African companies and trusts, University of South Africa, Pretoria, <> en
dc.description.abstract This work entails a study of some of the schemes that are employed by country residents when companies and trusts are used as vehicles for investing in offshore tax-haven and low tax jurisdictions so as to avoid taxes. The study also entails a critical analysis of the effectiveness of the some of the laws in South Africa that curb such offshore tax avoidance schemes. Similar laws in the United Kingdom and in 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 some international organisations in preventing the depletion of countries' tax bases are also analysed. en
dc.format.extent 1 online resource (x, 585 leaves)
dc.language.iso en en
dc.subject Treaty shopping en
dc.subject Transfer pricing en
dc.subject Tax-haven jurisdictions en
dc.subject Tax avoidance en
dc.subject Residence based taxation en
dc.subject Preferential tax regimes en
dc.subject Place of effective management en
dc.subject Offshore trusts en
dc.subject Offshore tax avoidance en
dc.subject Offshore jurisdictions en
dc.subject Offshore companies en
dc.subject Hybrid entities en
dc.subject Harmful tax practices en
dc.subject Harmful tax competition en
dc.subject E-commerce en
dc.subject Controlled foreign companies en
dc.subject Conduit companies en
dc.subject Beneficial ownership en
dc.subject.ddc 343.4068
dc.subject.lcsh Tax evasion-- South Africa
dc.subject.lcsh Tax planning-- South Africa
dc.subject.lcsh Tax havens-- South Africa
dc.subject.lcsh Foreign trusts-- South Africa
dc.subject.lcsh Taxation-- Law and legislation-- South Africa
dc.title Curbing offshore tax avoidance: the case of South African companies and trusts en
dc.type Thesis en
dc.description.department JURISPRUDENCE en LLD en

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    Electronic versions of theses and dissertations submitted to Unisa since 2003

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