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

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

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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...

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Bibliographic Details
Main Author: Oguttu, Annet Wanyana
Other Authors: Franzsen, R.C.D. (Prof.)
Format: Others
Language:en
Published: 2009
Subjects:
Treaty shopping
Transfer pricing
Tax-haven jurisdictions
Tax avoidance
Residence based taxation
Preferential tax regimes
Place of effective management
Offshore trusts
Offshore tax avoidance
Offshore jurisdictions
Offshore companies
Hybrid entities
Harmful tax practices
Harmful tax competition
E-commerce
Controlled foreign companies
Conduit companies
Beneficial ownership
343.4068
Tax evasion > South Africa
Tax planning > South Africa
Tax havens > South Africa
Foreign trusts > South Africa
Taxation > Law and legislation > South Africa
Online Access:http://hdl.handle.net/10500/1929

Internet

http://hdl.handle.net/10500/1929

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