BEPS action 14 – the effectiveness of the dispute resolution proposals, with specific reference to South Africa
The focus of this minor dissertation is on the dispute resolution methods proposed by Action 14 of the Base Erosion Profit Shifting (BEPS) Project. The BEPS Project' was introduced in 2013 by the OECD working together with the G20 and other states to reform the international tax framework. The...
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| Format: | Dissertation |
| Language: | English |
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Faculty of Law
2021
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| Online Access: | http://hdl.handle.net/11427/32725 |