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

Oguttu, Annet Wanyana

dc.contributor.advisor	Franzsen, R.C.D. (Prof.)	en
dc.contributor.advisor	Schulze, Christian, 1956-	en
dc.contributor.author	Oguttu, Annet Wanyana	en
dc.date.accessioned	2009-08-25T10:58:10Z
dc.date.available	2009-08-25T10:58:10Z
dc.date.issued	2009-08-25T10:58:10Z
dc.date.submitted	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, <http://hdl.handle.net/10500/1929>	en
dc.identifier.uri	http://hdl.handle.net/10500/1929
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
dc.description.degree	LLD	en