An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations

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dc.contributor.advisor Fritz, Carika en
dc.contributor.postgraduate Nyathela, Antoinette Grace en
dc.date.accessioned 2017-04-26T11:51:48Z
dc.date.available 2017-04-26T11:51:48Z
dc.date.created 2017/04/06 en
dc.date.issued 2017 en
dc.description Mini Dissertation (LLM)--University of Pretoria, 2017. en
dc.description.abstract Tax haven jurisdictions have over the years been used and abused by individuals and companies to further their own interests or beneficial owner?s interests (e.g. Shareholders and beneficiaries in a trust) through investments made in these jurisdictions. These jurisdictions are largely used as a channel for tax evasion and to conceal criminal activities such as money laundering. Due to the growth in international trade and globalisation, it has become important to ensure that individuals and corporations are prevented from participating in harmful tax practices in an attempt to evade tax. To minimise investments in tax haven jurisdiction which are solely done to evade tax, the Organisation for Economic Development and Cooperation (?OECD?) set out some recommendations which are applicable on an international spectrum to combat this form of tax evasion. This dissertation addresses whether South Africa is complying with the recommendations of the OECD against investments in tax haven jurisdictions for purposes of evading tax. The importance of this study is to analyse South Africa?s compliance with the recommendations and to ensure that the standards currently in place to combat tax evasion are sufficient and to lay down recommendations that assist in ensuring transparency. By complying with international standards more particularly Bank transparency through Multinational agreements that enable signatory country to disclose information requested for tax matters. Should the recommendations by the OECD be fully implemented, it will enable South Africa to tax residents on their world-wide income, thereby ensuring that there are sufficient funds to cater for the poor and middle class people and enable economic growth within the country. In order to analyse South Africa?s compliance with the recommendations, the dissertation evaluate some of the anti-tax avoidance provisions in the Income Tax Act which are consistent with the recommendations of the OECD as well as some treaties entered into by South Africa. en_ZA
dc.description.availability Unrestricted en
dc.description.degree LLM en
dc.description.department Mercantile Law en
dc.identifier.citation Nyathela, AG 2017, An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/60079> en
dc.identifier.other A2017 en
dc.identifier.uri http://hdl.handle.net/2263/60079
dc.language.iso en en
dc.publisher University of Pretoria en
dc.rights © 2017 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. en
dc.subject UCTD en
dc.title An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations en_ZA
dc.type Mini Dissertation en


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