Browsing by Subject "OECD Guidelines"
Now showing items 1-2 of 2
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Addressing challenges facing SARS relating to the application of transfer pricing in business restructurings
(North-West University, 2012)Multinational enterprises have been widely accused of using aggressive tax planning schemes to avoid paying tax all over the world. The purpose of this study is to analyse the methods used by multinational enterprises in ... -
The application of due diligence responsibility to child labour in mineral supply chains: a rights holders' perspective
(North-West University (South Africa), 2018)This dissertation presents an exploratory and interpretive literature study on the extent of the application of due diligence responsibility to child labourers as rights holders in the mineral supply chain. Worldwide, one ...