Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions
dc.contributor.advisor | Gutuza, Tracy | en_ZA |
dc.contributor.author | Beukes, Marvan | en_ZA |
dc.date.accessioned | 2016-04-05T11:48:55Z | |
dc.date.available | 2016-04-05T11:48:55Z | |
dc.date.issued | 2014 | en_ZA |
dc.description.abstract | This dissertation endeavours to analyse the anti-avoidance measures implemented (and planned for the future) in South Africa to combat the practice known as "thin capitalisation". It critically analyses the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions: Thin capitalisation. It concludes that the arms-length approach is not suitable for South Africa and that it is essential that a system of advance pricing agreements be implemented. | en_ZA |
dc.identifier.apacitation | Beukes, M. (2014). <i>Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax. Retrieved from http://hdl.handle.net/11427/18623 | en_ZA |
dc.identifier.chicagocitation | Beukes, Marvan. <i>"Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions."</i> Thesis., University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2014. http://hdl.handle.net/11427/18623 | en_ZA |
dc.identifier.citation | Beukes, M. 2014. Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions. University of Cape Town. | en_ZA |
dc.identifier.ris | TY - Thesis / Dissertation AU - Beukes, Marvan AB - This dissertation endeavours to analyse the anti-avoidance measures implemented (and planned for the future) in South Africa to combat the practice known as "thin capitalisation". It critically analyses the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions: Thin capitalisation. It concludes that the arms-length approach is not suitable for South Africa and that it is essential that a system of advance pricing agreements be implemented. DA - 2014 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2014 T1 - Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions TI - Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions UR - http://hdl.handle.net/11427/18623 ER - | en_ZA |
dc.identifier.uri | http://hdl.handle.net/11427/18623 | |
dc.identifier.vancouvercitation | Beukes M. Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions. [Thesis]. University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2014 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/18623 | en_ZA |
dc.language.iso | eng | en_ZA |
dc.publisher.department | Department of Finance and Tax | en_ZA |
dc.publisher.faculty | Faculty of Commerce | en_ZA |
dc.publisher.institution | University of Cape Town | |
dc.subject.other | Tax Law | en_ZA |
dc.title | Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions | en_ZA |
dc.type | Master Thesis | |
dc.type.qualificationlevel | Masters | |
dc.type.qualificationname | MPhil | en_ZA |
uct.type.filetype | Text | |
uct.type.filetype | Image | |
uct.type.publication | Research | en_ZA |
uct.type.resource | Thesis | en_ZA |
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