Title: International tax law : offshore tax avoidance in South Africa /
Authors: Oguttu, Annet Wanyana,
Year: 2015
Subjects: Taxation Law and legislation South Africa.; Tax evasion (International law); Tax evasion South Africa.; Tax evasion; Tax evasion (International law); Taxation Law and legislation; South Africa
Contents: Introduction -- International initiatives to curb international tax avoidance -- Jurisdiction to tax -- Curbing tax avoidance by using common-law anti-avoidance doctrines and the general anti-avoidance provisions -- Curbing tax avoidance resulting from investments in offshore companies -- Curbing tax avoidance that results from investments in offshore 'protected cell companies' -- Curbing transfer pricing and thin capitalisation -- Curbing tax avoidance that results from investing in offshore hybrid entities -- Curbing tax avoidance resulting from international transactions involving financial instruments -- Curbing tax avoidance that results from investments in derivative financial instruments -- Curbing tax avoidance that results from cross-border leasing transactions -- Curbing tax avoidance that results from investments in offshore trusts -- Reportable arrangements, the voluntary disclosure programme and legislation to regulate tax practitioners -- Challenges posed by e-commerce to the curbing of international tax avoidance -- Curbing tax avoidance that results from the abuse of tax treaties: treaty shopping -- Curbing tax avoidance that emanates from the abuse of tax-sparing provisions in tax treaties -- The role of international co-operation in preventing tax avoidance and evasion: exchange of information on tax matters -- The role of international co-operation in preventing tax evasion: assistance in the collection of taxes -- The role of exchange controls in limiting the out-flow of capital to offshore jurisdictions.