Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Designing an optimum shipping tax regime by applying an updated multi-analytical framework
The thesis observes that taxes may be utilised for purposes other than revenue generation. The thesis submits that sea power should constitute a critical objective for designing an optimal shipping tax regime. This submission is partly based on considering the historical development of the American...
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Finance and Tax
2023
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
Similar Items: Designing an optimum shipping tax regime by applying an updated multi-analytical framework
- The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim
- Is an en-commandite partnership a tax-efficient vehicle in the current private equity regime with the focus on Investments in South Africa?
- The taxation of oil and gas exploration and production in South Africa : a critical comparison of the OP26 and Tenth Schedule tax regimes
- The effect of the Coca-Cola transfer pricing cases and selected shifts in the international tax regime on the determination of an arm's length price
- A critical analysis of statutory deeming in the context of the interaction between South Africa's controlled foreign company regime and model-based bilateral tax treaties
- Practical challenges in applying The Place of Effective Management Test for Tax Residency in the context of South Africa's Headquarter Company Regime