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1	Curbing offshore tax avoidance: the case of South African companies and trusts Oguttu, Annet Wanyana 30 November 2007 (has links) This work entails a study of some of the schemes that are employed by country residents when companies and trusts are used as vehicles for investing in offshore tax-haven and low tax jurisdictions so as to avoid taxes. The study also entails a critical analysis of the effectiveness of the some of the laws in South Africa that curb such offshore tax avoidance schemes. Similar laws in the United Kingdom and in the United States are analysed in order to come up with some recommendations that could be considered for possible reform of the relevant South African laws where they are found wanting. Since offshore tax avoidance is an international issue, the effectiveness of the recommendations of some international organisations in preventing the depletion of countries' tax bases are also analysed. / JURISPRUDENCE / LLD Treaty shopping Transfer pricing Tax-haven jurisdictions Tax avoidance Residence based taxation Preferential tax regimes Place of effective management Offshore trusts Offshore tax avoidance Offshore jurisdictions Offshore companies Hybrid entities Harmful tax practices Harmful tax competition E-commerce Controlled foreign companies Conduit companies Beneficial ownership 343.4068 Tax evasion-- South Africa Tax planning-- South Africa Tax havens-- South Africa Foreign trusts-- South Africa
2	Curbing offshore tax avoidance: the case of South African companies and trusts Oguttu, Annet Wanyana 30 November 2007 (has links) This work entails a study of some of the schemes that are employed by country residents when companies and trusts are used as vehicles for investing in offshore tax-haven and low tax jurisdictions so as to avoid taxes. The study also entails a critical analysis of the effectiveness of the some of the laws in South Africa that curb such offshore tax avoidance schemes. Similar laws in the United Kingdom and in the United States are analysed in order to come up with some recommendations that could be considered for possible reform of the relevant South African laws where they are found wanting. Since offshore tax avoidance is an international issue, the effectiveness of the recommendations of some international organisations in preventing the depletion of countries' tax bases are also analysed. / JURISPRUDENCE / LLD Treaty shopping Transfer pricing Tax-haven jurisdictions Tax avoidance Residence based taxation Preferential tax regimes Place of effective management Offshore trusts Offshore tax avoidance Offshore jurisdictions Offshore companies Hybrid entities Harmful tax practices Harmful tax competition E-commerce Controlled foreign companies Conduit companies Beneficial ownership 343.4068 Tax evasion-- South Africa Tax planning-- South Africa Tax havens-- South Africa Foreign trusts-- South Africa

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Curbing offshore tax avoidance: the case of South African companies and trusts

Curbing offshore tax avoidance: the case of South African companies and trusts