Browsing by Subject "Harmful tax practices"
Now showing items 1-2 of 2
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'n Raamwerk vir Suid-Afrikaanse belastingwetgewing met betrekking tot intermediêre beleggingsvoertuie na die res van Afrika
(North-West University (South Africa) , Potchefstroom Campus, 2016)World-renowned countries that are well known by investors to incorporate their intermediary companies include the United Kingdom, Belgium, the Netherlands, Mauritius and Singapore. South Africa also implemented a new ... -
A re-evaluation of South Africa's headquarter company regime
(North-West University, 2019)The South African headquarter company regime has been criticised for being a conduit company and for allowing South Africa to be used for 'treaty shopping' arrangements. Recent developments in the international tax sphere, ...