South Africa’s position on and regulation of treaty shopping
| dc.contributor.advisor | Khodani, Sengwane | |
| dc.contributor.email | u17007730@tuks.co.za | en_US |
| dc.contributor.postgraduate | Haring, Tegan Natalie | |
| dc.date.accessioned | 2024-07-12T09:24:34Z | |
| dc.date.available | 2024-07-12T09:24:34Z | |
| dc.date.created | 2024-09 | |
| dc.date.issued | 2024-10-31 | |
| dc.description | Dissertation (LLM (Mercentile Law))--University of Pretoria, 2024. | en_US |
| dc.description.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. | en_US |
| dc.description.availability | Restricted | en_US |
| dc.description.degree | LLM (Mercentile Law) | en_US |
| dc.description.department | Mercantile Law | en_US |
| dc.description.faculty | Faculty of Laws | en_US |
| dc.identifier.citation | * | en_US |
| dc.identifier.doi | 10.25403/UPresearchdata.26191025 | en_US |
| dc.identifier.other | S2024 | en_US |
| dc.identifier.uri | http://hdl.handle.net/2263/96958 | |
| dc.language.iso | en | en_US |
| dc.publisher | University of Pretoria | |
| dc.rights | © 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. | |
| dc.subject | UCTD | en_US |
| dc.subject | Sustainable development goals (SDGs) | en_US |
| dc.subject | OECD BEPS action plan | |
| dc.subject | Treaty shopping | |
| dc.subject | South Africa (SA) | |
| dc.subject | Tax avoidance | |
| dc.subject | Tax treaties | |
| dc.subject | Double taxation agreements | |
| dc.subject | Tax haven | |
| dc.subject.other | Sustainable development goals (SDGs) | |
| dc.subject.other | SDG-16: Peace, justice and strong institutions | |
| dc.subject.other | Law theses SDG-16 | |
| dc.subject.other | SDG-17: Partnerships for the goals | |
| dc.subject.other | Law theses SDG-17 | |
| dc.subject.other | SDG-10: Reduces inequalities | |
| dc.subject.other | Law theses SDG-10 | |
| dc.title | South Africa’s position on and regulation of treaty shopping | en_US |
| dc.type | Dissertation | en_US |