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South Africa’s position on and regulation of treaty shopping
Dissertation (LLM (Mercentile Law))--University of Pretoria, 2024.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2024
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| _version_ | 1867613702502481920 |
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| access_status_str | Open Access |
| author2 | Khodani, Sengwane |
| author_browse | Khodani, Sengwane |
| author_facet | Khodani, Sengwane |
| collection | Thesis |
| dc_rights_str_mv | © 2023 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 | Dissertation (LLM (Mercentile Law))--University of Pretoria, 2024. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/96958 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:40:20.984Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| 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:2263/96958 South Africa’s position on and regulation of treaty shopping Khodani, Sengwane u17007730@tuks.co.za Haring, Tegan Natalie UCTD Sustainable development goals (SDGs) OECD BEPS action plan Treaty shopping South Africa (SA) Tax avoidance Tax treaties Double taxation agreements Tax haven Sustainable development goals (SDGs) SDG-16: Peace, justice and strong institutions Law theses SDG-16 SDG-17: Partnerships for the goals Law theses SDG-17 Law theses SDG-10 SDG-10: Reduced inequalities Dissertation (LLM (Mercentile Law))--University of Pretoria, 2024. This thesis explores the critical issue of treaty shopping and its implications for South Africa's tax base. Treaty shopping, a practice where entities exploit tax treaties to avoid or minimise taxation, poses a significant threat to national revenues. The study aims to clarify South Africa's strategies in combatting treaty abuse, evaluating their effectiveness in safeguarding the tax base. Mercantile Law LLM (Mercentile Law) Restricted Faculty of Laws 2024-07-12T09:24:34Z 2024-07-12T09:24:34Z 2024-09 2024-10-31 Dissertation * S2024 http://hdl.handle.net/2263/96958 10.25403/UPresearchdata.26191025 en © 2023 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 Sustainable development goals (SDGs) OECD BEPS action plan Treaty shopping South Africa (SA) Tax avoidance Tax treaties Double taxation agreements Tax haven Sustainable development goals (SDGs) SDG-16: Peace, justice and strong institutions Law theses SDG-16 SDG-17: Partnerships for the goals Law theses SDG-17 Law theses SDG-10 SDG-10: Reduced inequalities South Africa’s position on and regulation of treaty shopping |
| title | South Africa’s position on and regulation of treaty shopping |
| title_full | South Africa’s position on and regulation of treaty shopping |
| title_fullStr | South Africa’s position on and regulation of treaty shopping |
| title_full_unstemmed | South Africa’s position on and regulation of treaty shopping |
| title_short | South Africa’s position on and regulation of treaty shopping |
| title_sort | south africa s position on and regulation of treaty shopping |
| topic | UCTD Sustainable development goals (SDGs) OECD BEPS action plan Treaty shopping South Africa (SA) Tax avoidance Tax treaties Double taxation agreements Tax haven Sustainable development goals (SDGs) SDG-16: Peace, justice and strong institutions Law theses SDG-16 SDG-17: Partnerships for the goals Law theses SDG-17 Law theses SDG-10 SDG-10: Reduced inequalities |
| url | http://hdl.handle.net/2263/96958 |