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BEPS action 14 – the effectiveness of the dispute resolution proposals, with specific reference to South Africa
The focus of this minor dissertation is on the dispute resolution methods proposed by Action 14 of the Base Erosion Profit Shifting (BEPS) Project. The BEPS Project' was introduced in 2013 by the OECD working together with the G20 and other states to reform the international tax framework. The refor...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2021
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| _version_ | 1867613777265950720 |
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| access_status_str | Open Access |
| author | Lalor, Diane Susan |
| author2 | Hattingh, Johann |
| author_browse | Hattingh, Johann Lalor, Diane Susan |
| author_facet | Hattingh, Johann Lalor, Diane Susan |
| author_sort | Lalor, Diane Susan |
| collection | Thesis |
| description | The focus of this minor dissertation is on the dispute resolution methods proposed by Action 14 of the Base Erosion Profit Shifting (BEPS) Project. The BEPS Project' was introduced in 2013 by the OECD working together with the G20 and other states to reform the international tax framework. The reform was necessary to deal with the challenges posed by globalisation. The existing international tax framework had not changed for many years and was unable to deal with these new challenges. As stated by the OECD in its Explanatory Statement in 2013, there was a need to build an international tax system to support economic growth and a resilient global economy. The report highlighted that the loss to international corporate income tax caused by these challenges was between 4% and l 0% of global corporate income revenues. As part of the proposed reforms, the report highlighted the need for new measures to address the problem of BEPS as well as provide a structure to support these newly introduced measures. Improving the international dispute resolution mechanisms was identified as an essential structural reform to support the new BEPS measures, as it was anticipated these measures would give rise to more inter-State disputes. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/32725 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:41:32.345Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/32725 BEPS action 14 – the effectiveness of the dispute resolution proposals, with specific reference to South Africa Lalor, Diane Susan Hattingh, Johann commercial law The focus of this minor dissertation is on the dispute resolution methods proposed by Action 14 of the Base Erosion Profit Shifting (BEPS) Project. The BEPS Project' was introduced in 2013 by the OECD working together with the G20 and other states to reform the international tax framework. The reform was necessary to deal with the challenges posed by globalisation. The existing international tax framework had not changed for many years and was unable to deal with these new challenges. As stated by the OECD in its Explanatory Statement in 2013, there was a need to build an international tax system to support economic growth and a resilient global economy. The report highlighted that the loss to international corporate income tax caused by these challenges was between 4% and l 0% of global corporate income revenues. As part of the proposed reforms, the report highlighted the need for new measures to address the problem of BEPS as well as provide a structure to support these newly introduced measures. Improving the international dispute resolution mechanisms was identified as an essential structural reform to support the new BEPS measures, as it was anticipated these measures would give rise to more inter-State disputes. 2021-01-28T11:48:35Z 2021-01-28T11:48:35Z 2020 2021-01-28T11:01:59Z Master Thesis Masters LLM http://hdl.handle.net/11427/32725 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | commercial law Lalor, Diane Susan BEPS action 14 – the effectiveness of the dispute resolution proposals, with specific reference to South Africa |
| thesis_degree_str | Master's |
| title | BEPS action 14 – the effectiveness of the dispute resolution proposals, with specific reference to South Africa |
| title_full | BEPS action 14 – the effectiveness of the dispute resolution proposals, with specific reference to South Africa |
| title_fullStr | BEPS action 14 – the effectiveness of the dispute resolution proposals, with specific reference to South Africa |
| title_full_unstemmed | BEPS action 14 – the effectiveness of the dispute resolution proposals, with specific reference to South Africa |
| title_short | BEPS action 14 – the effectiveness of the dispute resolution proposals, with specific reference to South Africa |
| title_sort | beps action 14 the effectiveness of the dispute resolution proposals with specific reference to south africa |
| topic | commercial law |
| url | http://hdl.handle.net/11427/32725 |
| work_keys_str_mv | AT lalordianesusan bepsaction14theeffectivenessofthedisputeresolutionproposalswithspecificreferencetosouthafrica |