South Africa’s position on and regulation of treaty shopping

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University of Pretoria

Abstract

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.

Description

Dissertation (LLM (Mercentile Law))--University of Pretoria, 2024.

Keywords

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

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