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Scope for use of tax havens by South African residents in international tax planning
Objective of paper: to consider the scope for use of tax havens by South African residents (individuals and companies) in international tax planning, and specifically, within this, whether this scope is reducing given recent changes both in the international regulatory environment and in the South A...
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2023
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| _version_ | 1867613854472601600 |
|---|---|
| access_status_str | Open Access |
| author | Truswell, Stewart |
| author2 | Davis, Dennis |
| author_browse | Davis, Dennis Truswell, Stewart |
| author_facet | Davis, Dennis Truswell, Stewart |
| author_sort | Truswell, Stewart |
| collection | Thesis |
| description | Objective of paper: to consider the scope for use of tax havens by South African residents (individuals and companies) in international tax planning, and specifically, within this, whether this scope is reducing given recent changes both in the international regulatory environment and in the South African legislation including the Income Tax Act. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/38340 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:42:45.975Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| 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:11427/38340 Scope for use of tax havens by South African residents in international tax planning Truswell, Stewart Davis, Dennis law Objective of paper: to consider the scope for use of tax havens by South African residents (individuals and companies) in international tax planning, and specifically, within this, whether this scope is reducing given recent changes both in the international regulatory environment and in the South African legislation including the Income Tax Act. 2023-09-02T08:13:04Z 2023-09-02T08:13:04Z 2004 2023-09-02T08:12:35Z Master Thesis Masters Masters http://hdl.handle.net/11427/38340 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | law Truswell, Stewart Scope for use of tax havens by South African residents in international tax planning |
| thesis_degree_str | Master's |
| title | Scope for use of tax havens by South African residents in international tax planning |
| title_full | Scope for use of tax havens by South African residents in international tax planning |
| title_fullStr | Scope for use of tax havens by South African residents in international tax planning |
| title_full_unstemmed | Scope for use of tax havens by South African residents in international tax planning |
| title_short | Scope for use of tax havens by South African residents in international tax planning |
| title_sort | scope for use of tax havens by south african residents in international tax planning |
| topic | law |
| url | http://hdl.handle.net/11427/38340 |
| work_keys_str_mv | AT truswellstewart scopeforuseoftaxhavensbysouthafricanresidentsininternationaltaxplanning |