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The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax
Mini Dissertation (LLM)--University of Pretoria, 2018.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2018
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| _version_ | 1867613450332536832 |
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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 | © 2018 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, 2018. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/65651 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:20.438Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2018 |
| publishDateRange | 2018 |
| publishDateSort | 2018 |
| 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:2263/65651 The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax Fritz, Carika candice.m.gibson@gmail.com Gibson, Candice Mary UCTD Mini Dissertation (LLM)--University of Pretoria, 2018. Tax structuring arrangements resulting in the shifting of profits by Multinationals has become increasingly relevant, with Multinationals such as Starbucks, Amazon, Google and MTN amongst others, coming under scrutiny by tax authorities. Multinationals are being challenged in respect of these tax avoidance strategies adopted in order to pay as little tax as possible. In the UK for example, the accounts of Starbucks have shown that since 1998, Starbucks has obtained approximately £3 billion from its UK coffee sales, opened seven hundred and thirtyfive outlets throughout the UK, but paid only £8.6 million in income taxes. Despite the measures undertaken by Multinationals to avoid paying taxes, or paying limited taxes, these Multinationals have maintained that they have not avoided tax as they have complied with the tax legislation in the countries in which they operate and transact. The loss of revenue for the fiscus as a result of the Multinationals avoiding paying taxes in the countries in which they operate could have serious consequences, and it is the responsibility of the legislators to enact or amend legislation, or to create frameworks to prevent tax avoidance taking place. This study research is aimed at the analysis of the general anti-avoidance provisions found in South Africa and in the UK in order to ascertain whether these provisions have been an effective deterrent against tax avoidance by Multinationals. In addition, this study will further provide an insight into the BEPS current global framework, which aims to equip governments with the domestic and international instruments required to tackle BEPS in an attempt to prevent Multinationals from shifting their profits to low or no tax jurisdictions. this study is whether the newly established GAAR provisions. Mercantile Law LLM Unrestricted 2018-07-16T07:56:03Z 2018-07-16T07:56:03Z 2018/04/17 2018 Mini Dissertation Gibson, CM 2018, The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/65651> A2018 http://hdl.handle.net/2263/65651 en © 2018 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 The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax |
| title | The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax |
| title_full | The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax |
| title_fullStr | The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax |
| title_full_unstemmed | The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax |
| title_short | The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax |
| title_sort | effectiveness of anti avoidance provisions and the global initiatives created to prevent multinationals avoiding tax |
| topic | UCTD |
| url | http://hdl.handle.net/2263/65651 |