Similar Items: BEPS action 14 – the effectiveness of the dispute resolution proposals, with specific reference to South Africa
- The phenomenon of delocalisation in cyberspace and its influence on international dispute resolution
- A comparison of the South African and Swaziland's labour market regulatory systems in dispute resolution
- Labour dispute resolution in southern Africa : a study of emerging trends and realities in Botswana, Lesotho and Swaziland
- Reforming the Companies Act dispute resolution framework: a case for the establishment of a companies tribunal for Zambia
- Improving the tax dispute resolution process in Nigeria with special attention to the tax appeal tribunal: insights from South Africa with an emphasis on tax courts
- The role of alternative dispute resolution in consumer protection in Lesotho
Author: Hattingh, Johann
- Siezing the BEPS: an assessment of the efficacy of South Africa’s thin capitalisation regime in combating base erosion and profit shifting (BEPS) through excessive interest deductions
- South Africa's Restrictions on Interest Deductions and Their Compatibility with the Non-Discrimination Provisions of the 2017 Version of the OECD Model
- An analysis of the Murabahah Islamic Finance Instrument in the context of article 11 of the OECD model tax convention on income and capital
- An analysis of options for reform of South Africa’s unilateral income tax exemption of foreign pensions, with an emphasis on the cross-border interaction with pensions derived from the United Kingdom and Germany
- An analysis of the current framework for the exchange of taxpayer information, with special reference to the taxpayer in South Africa's constitutional rights to privacy and just administrative action
- A principled evaluation of the effectiveness of selected aspects of the OECD's BEPS proposals to prevent "tax treaty abuse"