Browsing Economic and Management Sciences by Subject "Multinational entities"
Now showing items 1-3 of 3
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A critical analysis of SARS' implementation of Advance Pricing Agreements
(North-West University (South Africa), 2022)Though the concept of transfer pricing has been in existence for over a century, it continues to evolve over time while remaining a topical issue globally. The increase in cross-border transactions by multinational ... -
Identifying the optimum ownership structure as a tax avoidance strategy of multinational entities: a JSE top 40 perspective
(North-West University (South Africa), Vaal Triangle Campus, 2016)Due to the rapid growth of cross border trading and communication, the need for multinational entities (MNEs) has increased over recent decades. MNEs operate in an extremely competitive environment and have, through years ... -
An international comparative study of transparency and exchange of information measures
(North-West University (South Africa), 2021)In recent decades, globalisation and the ease of moving capital in-between countries gave individuals the opportunity to shift their assets to countries that offer low tax rates. The inflow of assets to these countries may ...