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Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa
South Africa loses approximately R7 billion a year due to profit shifting by multinational corporations amounting to about 4% of the total corporate income tax receipts. It is estimated that 98% of this tax loss can be directly attributed to the profit shifting schemes of the largest 10% of multinat...
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| Format: | Thesis |
| Language: | English English |
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Department of Finance and Tax
2025
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