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An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations
Mini Dissertation (LLM)--University of Pretoria, 2016.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2017
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| _version_ | 1867613555699744768 |
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| access_status_str | Open Access |
| author2 | Fritz, Carika |
| author_browse | Fritz, Carika |
| author_facet | Fritz, Carika |
| collection | Thesis |
| dc_rights_str_mv | © 2017 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (LLM)--University of Pretoria, 2016. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/60079 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:00.699Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2017 |
| publishDateRange | 2017 |
| publishDateSort | 2017 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/60079 An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations Fritz, Carika gracenyathela@gmail.com Nyathela, Antoinette Grace UCTD Tax haven Organisation for Economic Co-operation and Development Law theses SDG-16 SDG-16: Peace, justice and strong institutions Mini Dissertation (LLM)--University of Pretoria, 2016. Tax haven jurisdictions have over the years been used and abused by individuals and companies to further their own interests or beneficial owner?s interests (e.g. Shareholders and beneficiaries in a trust) through investments made in these jurisdictions. These jurisdictions are largely used as a channel for tax evasion and to conceal criminal activities such as money laundering. Due to the growth in international trade and globalisation, it has become important to ensure that individuals and corporations are prevented from participating in harmful tax practices in an attempt to evade tax. To minimise investments in tax haven jurisdiction which are solely done to evade tax, the Organisation for Economic Development and Cooperation (?OECD?) set out some recommendations which are applicable on an international spectrum to combat this form of tax evasion. This dissertation addresses whether South Africa is complying with the recommendations of the OECD against investments in tax haven jurisdictions for purposes of evading tax. The importance of this study is to analyse South Africa?s compliance with the recommendations and to ensure that the standards currently in place to combat tax evasion are sufficient and to lay down recommendations that assist in ensuring transparency. By complying with international standards more particularly Bank transparency through Multinational agreements that enable signatory country to disclose information requested for tax matters. Should the recommendations by the OECD be fully implemented, it will enable South Africa to tax residents on their world-wide income, thereby ensuring that there are sufficient funds to cater for the poor and middle class people and enable economic growth within the country. In order to analyse South Africa?s compliance with the recommendations, the dissertation evaluate some of the anti-tax avoidance provisions in the Income Tax Act which are consistent with the recommendations of the OECD as well as some treaties entered into by South Africa. Mercantile Law LLM Unrestricted 2017-04-26T11:51:48Z 2017-04-26T11:51:48Z 2017/04/06 2016 Mini Dissertation Nyathela, AG 2016, An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/60079> A2017 http://hdl.handle.net/2263/60079 en © 2017 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Tax haven Organisation for Economic Co-operation and Development Law theses SDG-16 SDG-16: Peace, justice and strong institutions An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations |
| title | An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations |
| title_full | An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations |
| title_fullStr | An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations |
| title_full_unstemmed | An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations |
| title_short | An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations |
| title_sort | evaluation of tax havens as a mode of individual and corporate tax evasion and south africa s position regarding the oecd s recommendations |
| topic | UCTD Tax haven Organisation for Economic Co-operation and Development Law theses SDG-16 SDG-16: Peace, justice and strong institutions |
| url | http://hdl.handle.net/2263/60079 |