Browsing Electronic Theses and Dissertations (ETDs) by Subject "Base erosion"
Now showing items 1-4 of 4
-
An analysis of Section 23M in light of the OECD guidelines relating to thin capitalisation
(2015)Base erosion in the form of profit shifting has become an increasing concern internationally as well as in South Africa. A significant type of base erosion in South Africa is in the form of excessive interest deductions ... -
A critical analysis of public disclosure of OECD country-by-country reporting
(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 relationship between transfer pricing adjustments and withholding tax on interest in South Africa
(North-West University (South Africa), 2020)In response to base erosion and profit shifting activities, section 31 of the Act was enacted to prevent profit shifting and base erosion brought about by the manipulation of cross-border transfer pricing practices carried ... -
Withholding tax on service fees as a method to combat base erosion and profit shifting
(North-West University (South Africa) , Potchefstroom Campus, 2015)Around the globe, including in South Africa, there has been an increasing occurrence of cross-border service fees being used by multinational enterprises to shift profits. South Africa did not have legislation to implement ...