Search Results - "BEPS"

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  1. Digitalisation to enhance country-by-country reporting for effective tax risk assessment in South Africa

    Published 2021
    Subjects: “…BEPS…”
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    Thesis
  2. Siezing the BEPS: an assessment of the efficacy of South Africa’s thin capitalisation regime in combating base erosion and profit shifting (BEPS) through excessive interest deducti... by Nyatsambo, Nyasha Gift

    Published 2020
    Subjects: “…base erosion and profit shifting (BEPS)…”
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    Thesis
  3. A critical analysis of the impact of the MLI in the determination of corporate residency in South Africa: a synthesis of a hierarchy of factors to used for resolving dual residency... by Naamdhew, Akira

    Published 2026
    Subjects: “…Base Erosion and Profit Shifting (BEPS)…”
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    Thesis
  4. South Africa’s position on and regulation of treaty shopping

    Published 2024
    Subjects: “…OECD BEPS action plan…”
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    Thesis