Channels - Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa :: FRELIP Discovery

Similar Items: Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa

Quick Look
Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa
Quick Look
Foreign portfolio equity flows in selected Sub-Saharan Africa Countries: the underlying process, impact on stock market capitalisation, and policy options
Quick Look
Thin capitalisation and financial rules in South Africa
Quick Look
The application of the new thin capitalisation rules in South Africa
Quick Look
Covered Interest Parity and XVAs
Quick Look
Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions
Quick Look
Alternatives to the proposed taxation of retirement fund interests on emigration from South Africa
Quick Look
A critical analysis of three contentious elements of the South African general anti-avoidance rules
Quick Look
Why are microcredit interest rates in sub-Saharan Africa so persistently high? Testing the predictions of theoretical models
Quick Look
Herding by South African Equity Unit Trusts: An analysis of the causes and extent of herding behaviour on the JSE Limited
Quick Look
Are the South African source rules fit for purpose to facilitate taxation of profits from the digital economy?
Quick Look
An examination of the effect of the global financial crisis on the link between capital structure and firm performance
Quick Look
Developing a foundation for a globally coordinated approach to the taxation of crypto-asset transactions
Quick Look
Seeking deviations from South Africaﾒs tax treaty policy with respect to treaties in Africa: evidence from the treaty practice
Quick Look
Islamic finance: a low risk, value-adding alternative
Quick Look
Are South Africa's section 23m interest limitation rules sufficiently targeted and effective in combatting base erosion and profit shifting through earnings stripping schemes by associated enterprises?
Quick Look
The suitability and practicality of the OECD transfer pricing methods to Zimbabwe
Quick Look
An analysis of the digital services tax solutions presented in Africa and early-adopting developed countries to inform South Africa on the design features for taxing the digital economy
Quick Look
A Global Solution On Taxing The Digital Economy: "Does Article 12B of the UN MC adequately solve the problems encountered by the adopted unilateral measures (DSTs) to taxing the Digital Economy?"
Quick Look
A critical analysis of fiscal stability agreements as offered in the tenth schedule of the income tax act for energy companies in South Africa in light of recent oil and gas finds in South Africa
Quick Look
Jump detection tests in financial time series ? a deep learning approach
Quick Look
A corporate failure prediction model for non-financial South African corporates incorporating best practices used by the credit industry
Quick Look
A technical analysis of the difference in treatment of technical fees in relation to the receipt of management fees by a resident of South Africa, sourced from Botswana and Zambia, including the impact of domestic and treaty relief
Quick Look
Searching for common deviations from South Africaﾒs Tax Treaty Policy: The relationship with North Africa, West Asia and Eastern Europe

Author: Johnson, Tracy

Author: Southgate, Ebrahim