Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?

 

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dc.contributor.advisor Gutuza, Tracy en_ZA
dc.contributor.author Phumaphi, Samantha en_ZA
dc.date.accessioned 2014-11-05T03:53:53Z
dc.date.available 2014-11-05T03:53:53Z
dc.date.issued 2014 en_ZA
dc.identifier.citation Phumaphi, S. 2014. Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?. University of Cape Town. en_ZA
dc.identifier.uri http://hdl.handle.net/11427/9160
dc.description Includes bibliographical references. en_ZA
dc.description.abstract Special tax regimes (“STR”) and tax havens are topics that feature in global news on an increasingly frequent basis in particular over the last few years. This can be partially attributed to the global financial crisis that has lead many countries being into financial strife coupled with news reporters and critics commenting on the amount of money that companies are avoiding paying in corporate tax due to the use of tax avoidance schemes and tax havens. Therefore Governments are under increasing pressure to curb the amount of revenues that are lost to other jurisdictions. However, whilst that makes the headlines, there is also a necessity for Governments to incentivise companies into their jurisdiction so to provide further revenue to their economy, in particular for the provision of additional jobs and to assist the property market following the crash, this can therefore be seen as very much a double edged sword. So whilst it is clear that a number of countries, governments and nongovernmental organisations including the Organisation for Economic Cooperation and Development and groups such as the Tax Justice Network are trying to rid the world of tax havens and countries offering special tax regimes, on the other side many Governments are also trying to lure large corporations into their jurisdictions by offering lucrative tax regimes. South Africa is one such country that has decided to incentivise foreign companies in particular those involved in cross border transactions into its jurisdiction by introducing its Headquarter Company Regime. en_ZA
dc.language.iso eng en_ZA
dc.subject.other Tax Law en_ZA
dc.title Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies? en_ZA
dc.type Master Thesis
uct.type.publication Research en_ZA
uct.type.resource Thesis en_ZA
dc.publisher.institution University of Cape Town
dc.publisher.faculty Faculty of Law en_ZA
dc.publisher.department Department of Commercial Law en_ZA
dc.type.qualificationlevel Masters
dc.type.qualificationname LLM en_ZA
uct.type.filetype Text
uct.type.filetype Image
dc.identifier.apacitation Phumaphi, S. (2014). <i>Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/9160 en_ZA
dc.identifier.chicagocitation Phumaphi, Samantha. <i>"Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014. http://hdl.handle.net/11427/9160 en_ZA
dc.identifier.vancouvercitation Phumaphi S. Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/9160 en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Phumaphi, Samantha AB - Special tax regimes (“STR”) and tax havens are topics that feature in global news on an increasingly frequent basis in particular over the last few years. This can be partially attributed to the global financial crisis that has lead many countries being into financial strife coupled with news reporters and critics commenting on the amount of money that companies are avoiding paying in corporate tax due to the use of tax avoidance schemes and tax havens. Therefore Governments are under increasing pressure to curb the amount of revenues that are lost to other jurisdictions. However, whilst that makes the headlines, there is also a necessity for Governments to incentivise companies into their jurisdiction so to provide further revenue to their economy, in particular for the provision of additional jobs and to assist the property market following the crash, this can therefore be seen as very much a double edged sword. So whilst it is clear that a number of countries, governments and nongovernmental organisations including the Organisation for Economic Cooperation and Development and groups such as the Tax Justice Network are trying to rid the world of tax havens and countries offering special tax regimes, on the other side many Governments are also trying to lure large corporations into their jurisdictions by offering lucrative tax regimes. South Africa is one such country that has decided to incentivise foreign companies in particular those involved in cross border transactions into its jurisdiction by introducing its Headquarter Company Regime. DA - 2014 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2014 T1 - Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies? TI - Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies? UR - http://hdl.handle.net/11427/9160 ER - en_ZA


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