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The use of deferred prosecution agreements in tax diputes
Mini Dissertation (LLM (Mercantile Law))--University of Pretoria,2022.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2023
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| _version_ | 1867613638677757952 |
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| access_status_str | Open Access |
| author2 | Van Zyl, Stephanus |
| author_browse | Van Zyl, Stephanus |
| author_facet | Van Zyl, Stephanus |
| collection | Thesis |
| dc_rights_str_mv | © 2022 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 (Mercantile Law))--University of Pretoria,2022. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/89049 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:19.648Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| 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:2263/89049 The use of deferred prosecution agreements in tax diputes Van Zyl, Stephanus u14429251@tuks.co.za Mpofu, Irene Kristi UCTD Deferred prosecution Global economic crime Tax evasion Law enforcement South Africa Mini Dissertation (LLM (Mercantile Law))--University of Pretoria,2022. Global economic crime including tax evasion is on the rise, and the State capture crisis has exacerbated for South Africa. In response to these two factors, foreign jurisdictions have looked to alternatives to conventional prosecution to mitigate the impact of delays on law enforcement. An alternative to conventional prosecution that has been adopted is the use of deferred prosecution agreements (DPAs). DPAs are understood to be a contractual arrangement between the State and a company that is being investigated for future prosecution to postpone the prosecution subject to the conditions in the agreement. The main component of DPAs is that the offending company acknowledges guilt and consents to paying a fine and other penalties as well as cooperating with the State in ongoing or future investigations. There is extensive literature that explores the use of DPAs broadly but this dissertation seeks to explore the use of DPAs in the context of South African tax disputes. Margaret McNamara Educational Grant Mercantile Law LLM (Mercantile Law) Unrestricted 2023-02-01T12:06:11Z 2023-02-01T12:06:11Z 2023-04 2022 Mini Dissertation * A2023 https://repository.up.ac.za/handle/2263/89049 10.25403/UPresearchdata.21988892 en © 2022 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 Deferred prosecution Global economic crime Tax evasion Law enforcement South Africa The use of deferred prosecution agreements in tax diputes |
| title | The use of deferred prosecution agreements in tax diputes |
| title_full | The use of deferred prosecution agreements in tax diputes |
| title_fullStr | The use of deferred prosecution agreements in tax diputes |
| title_full_unstemmed | The use of deferred prosecution agreements in tax diputes |
| title_short | The use of deferred prosecution agreements in tax diputes |
| title_sort | use of deferred prosecution agreements in tax diputes |
| topic | UCTD Deferred prosecution Global economic crime Tax evasion Law enforcement South Africa |
| url | https://repository.up.ac.za/handle/2263/89049 |