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Search Results - "BEPS"
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Digitalisation to enhance country-by-country reporting for effective tax risk assessment in South Africa
Published 2021Subjects: “…BEPS…”
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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...
Published 2020Subjects: “…base erosion and profit shifting (BEPS)…”
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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...
Published 2026Subjects: “…Base Erosion and Profit Shifting (BEPS)…”
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South Africa’s position on and regulation of treaty shopping
Published 2024Subjects: “…OECD BEPS action plan…”
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