International tax law
Subtitle: offshore tax avoidance in South Africa
By: Annet Wanyana Oguttu
Publisher: Juta
Published: 2015
Place of publication: Cape Town
Language: eng
Number of pages: 735
ISBN-13: 9781485101215
Subjects: Taxation; Law and legislation; Tax evasion (International law); Tax evasion
Notes: Includes bibliographical references (pages xxi-lxi) and index.
Table of contents: title: Introduction; title: International initiatives to curb international tax avoidance; title: Jurisdiction to tax; title: Curbing tax avoidance by using common-law anti-avoidance doctrines and the general anti-avoidance provisions; title: Curbing tax avoidance resulting from investments in offshore companies; title: Curbing tax avoidance that results from investments in offshore 'protected cell companies'; title: Curbing transfer pricing and thin capitalisation; title: Curbing tax avoidance that results from investing in offshore hybrid entities; title: Curbing tax avoidance resulting from international transactions involving financial instruments; title: Curbing tax avoidance that results from investments in derivative financial instruments; title: Curbing tax avoidance that results from cross-border leasing transactions; title: Curbing tax avoidance that results from investments in offshore trusts; title: Reportable arrangements, the voluntary disclosure programme and legislation to regulate tax practitioners; title: Challenges posed by e-commerce to the curbing of international tax avoidance; title: Curbing tax avoidance that results from the abuse of tax treaties: treaty shopping; title: Curbing tax avoidance that emanates from the abuse of tax-sparing provisions in tax treaties; title: The role of international co-operation in preventing tax avoidance and evasion: exchange of information on tax matters; title: The role of international co-operation in preventing tax evasion: assistance in the collection of taxes; title: The role of exchange controls in limiting the out-flow of capital to offshore jurisdictions.