International tax law - Offshore tax avoidance in South Africa (Paperback)

International tax law: Offshore tax avoidance in South Africa provides a comprehensive analysis of some of the offshore tax-avoidance schemes employed by South African residents. The book offers a detailed and logical explanation of difficult international tax concepts, and critically analyses the effectiveness of South African legislation in curbing offshore tax-avoidance schemes. South African legislative provisions are compared with similar provisions in the United Kingdom and the United States of America, and international case law and tax treaty implications are thoroughly discussed. International tax law: Offshore tax avoidance in South Africa also addresses the recommendations of international organisations, such as the Organisation for Economic Co-operation and Development (OECD), which seek to prevent international tax avoidance. In this regard, the role of tax havens in encouraging international tax avoidance and the OECD initiatives to stifle their development are considered. The OECD's efforts to prevent base erosion and profit shifting are also examined.

General

Imprint:	Juta Legal and Academic Publishers
Country of origin:	South Africa
Release date:	February 2017
Authors:	A. Oguttu
Dimensions:	247 x 172 x 41mm (L x W x T)
Format:	Paperback
Pages:	735
ISBN-13:	978-1-4851-0121-5
Categories:	Books > Law > International law > Public international law > General Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	1-4851-0121-2
Barcode:	9781485101215

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