International tax law : offshore tax avoidance in South Africa /
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| Author / Creator: | Oguttu, Annet Wanyana, author. |
|---|---|
| Imprint: | Cape Town : Juta, 2015. |
| Description: | lxxxviii, 735 pages ; 25 cm. |
| Language: | English |
| Subject: | |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/10224732 |
Table of Contents:
- Introduction
- International initiatives to curb international tax avoidance
- Jurisdiction to tax
- Curbing tax avoidance by using common-law anti-avoidance doctrines and the general anti-avoidance provisions
- Curbing tax avoidance resulting from investments in offshore companies
- Curbing tax avoidance that results from investments in offshore 'protected cell companies'
- Curbing transfer pricing and thin capitalisation
- Curbing tax avoidance that results from investing in offshore hybrid entities
- Curbing tax avoidance resulting from international transactions involving financial instruments
- Curbing tax avoidance that results from investments in derivative financial instruments
- Curbing tax avoidance that results from cross-border leasing transactions
- Curbing tax avoidance that results from investments in offshore trusts
- Reportable arrangements, the voluntary disclosure programme and legislation to regulate tax practitioners
- Challenges posed by e-commerce to the curbing of international tax avoidance
- Curbing tax avoidance that results from the abuse of tax treaties: treaty shopping
- Curbing tax avoidance that emanates from the abuse of tax-sparing provisions in tax treaties
- The role of international co-operation in preventing tax avoidance and evasion: exchange of information on tax matters
- The role of international co-operation in preventing tax evasion: assistance in the collection of taxes
- The role of exchange controls in limiting the out-flow of capital to offshore jurisdictions.
