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A comparative study of the exchange of information to enhance tax transparency in the United States of America, the United Kingdom and South Africa
Mini Dissertation (MCom)--University of Pretoria, 2017.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2018
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| _version_ | 1867613688768233473 |
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| access_status_str | Open Access |
| author2 | Hill, Tanya |
| author_browse | Hill, Tanya |
| author_facet | Hill, Tanya |
| 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 (MCom)--University of Pretoria, 2017. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/67757 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:40:07.894Z |
| 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:2263/67757 A comparative study of the exchange of information to enhance tax transparency in the United States of America, the United Kingdom and South Africa Hill, Tanya Kyamulesire, Sarah Janet Kabalengura Unrestricted UCTD Mini Dissertation (MCom)--University of Pretoria, 2017. The 2008 financial crisis shifted the focus of governments and their tax authorities and led to efforts to prevent base erosion and profit shifting through ‘tax transparency’. As a result, tax authorities are marking their territories and exhibiting determination to identify perpetrators who are seen to be benefiting from profits being shifted with the sole intention of avoiding, evading or even reducing their tax liability. Organisations such as the OECD, governments and tax authorities have come together to combat the erosion caused by gaps that had been identified and used by taxpayers to their advantage. This has led to the drafting and implementation of legislation and standards, the signing of financial and tax information exchange agreements between countries, and an emphasis on the disclosing of information in reports, such as country-by-country reports or reports provided directly to tax authorities. The aim of this study was to review the available literature on three precise techniques that can be used to aid the exchange of information; to identify the similarities and/or differences between the way in which these techniques are applied in the USA, the UK and SA; and to conclude on whether the methods that have been implemented to in fact enhance tax transparency in the USA, the UK or SA in any way, shape or form. Taxation MCom Unrestricted 2018-12-05T08:04:51Z 2018-12-05T08:04:51Z 2009/10/18 2017 Mini Dissertation Kyamulesire, SJK 2017, A comparative study of the exchange of information to enhance tax transparency in the United States of America, the United Kingdom and South Africa, MCom Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/67757> S2018 http://hdl.handle.net/2263/67757 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 | Unrestricted UCTD A comparative study of the exchange of information to enhance tax transparency in the United States of America, the United Kingdom and South Africa |
| title | A comparative study of the exchange of information to enhance tax transparency in the United States of America, the United Kingdom and South Africa |
| title_full | A comparative study of the exchange of information to enhance tax transparency in the United States of America, the United Kingdom and South Africa |
| title_fullStr | A comparative study of the exchange of information to enhance tax transparency in the United States of America, the United Kingdom and South Africa |
| title_full_unstemmed | A comparative study of the exchange of information to enhance tax transparency in the United States of America, the United Kingdom and South Africa |
| title_short | A comparative study of the exchange of information to enhance tax transparency in the United States of America, the United Kingdom and South Africa |
| title_sort | comparative study of the exchange of information to enhance tax transparency in the united states of america the united kingdom and south africa |
| topic | Unrestricted UCTD |
| url | http://hdl.handle.net/2263/67757 |