Browsing Economic and Management Sciences by Subject "Base erosion and profit shifting"
Now showing items 1-3 of 3
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An analysis of Section 23M in light of the OECD best practice approach to interest limitation
(North-West University (South Africa) , Potchefstroom Campus, 2016)The ability of multinational companies to reduce their tax burden on their worldwide profits has generated public interest in recent years. Excessive interest deductions can be used to shift profits from one country to ... -
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 ... -
The transfer pricing implications of hard-to-value intangibles : challenges and recommendations
(North-West University (South Africa) , Potchefstroom Campus, 2016)It has been noted with concern that multinational companies (MNC’s) have been engaging in base erosion and profit shifting that has resulted in the significant loss of tax revenue. Developing countries are the most affected ...