Similar Items: Tackling international tax avoidance: If South Africa has general anti-avoidance rules, why does it need the principal purpose test?
- Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?
- A comparison of the substantive aspects of impermissible tax arrangements under South Africa's General Anti-Avoidance Rule and the Principal Purpose Test with specific reference to the examples found within the 2017 OECD Model Tax Convention
- The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive
- Simulation discussed : tax avoidance in the common law
- An analysis of the South African general anti-avoidance rule : lessons from New Zealand case law
- An analysis of the anti-avoidance provision S.103 of the South African Income Tax act
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
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- 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"