Browsing by Subject "Tax planning"

Now showing items 1-2 of 2

    • A critical analysis of public disclosure of OECD country-by-country reporting 

      Mbatha, Gcinile Fezeka (North-West University (South Africa), 2021)
      Base Erosion and Profit Shifting (BEPS), tax transparency and public disclosure of company information have been contentious topics for world organisations and tax administrators globally for some time now. The discussions ...

    • The Effectiveness of Section 80A of the South Africa Income Tax Act 

      Enowkenwa, Rawlings Obenembot (North-West University (South Africa), 2018)
      This study was undertaken to establish the effectiveness of the current Section 80A-80L of the General Anti-Avoidance Rule (GAAR) of the South African Income Tax Act No-58 of 1962, in combating tax avoidance schemes. Tax ...