The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa

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dc.contributor.advisorGutuza, Tracyen_ZA
dc.contributor.authorCoelho, Andrew Satiroen_ZA
dc.date.accessioned2017-09-14T12:30:07Z
dc.date.available2017-09-14T12:30:07Z
dc.date.issued2017en_ZA
dc.description.abstract1. The scope for multilateral international co-operation in tax affairs: While some measures have been taken in the past to create some form of multilateral co-operation in respect of the enforcement of domestic tax laws, these have been limited either in scope or in scale, or both. This paper seeks to analyse the various attempts at multilateralism, investigate the theoretical reasons behind the perceived dominance of bilateralism in tax relations, and assess the scope for potential multilateral issues in the international tax law environment. 2. The tax and exchange control consequences of virtual currency transactions in South Africa: There is seemingly little research on how virtual currencies might be affected by domestic tax laws, or whether there should be a new tax regime implemented specifically for virtual currencies. This paper looks at how virtual currencies fit into the South African legislature and tax authorities' current tax and exchange control regime, as well as the problems this presents. It then compares that stance to select foreign jurisdictions before arriving at a conclusion at how the problems faced in South Africa might be better resolved. This results in a finding that while legislative measures might need to be taken in the future, it might only be an urgent necessity for the purposes of Exchange Control.en_ZA
dc.identifier.apacitationCoelho, A. S. (2017). <i>The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax. Retrieved from http://hdl.handle.net/11427/25210en_ZA
dc.identifier.chicagocitationCoelho, Andrew Satiro. <i>"The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa."</i> Thesis., University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2017. http://hdl.handle.net/11427/25210en_ZA
dc.identifier.citationCoelho, A. 2017. The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Coelho, Andrew Satiro AB - 1. The scope for multilateral international co-operation in tax affairs: While some measures have been taken in the past to create some form of multilateral co-operation in respect of the enforcement of domestic tax laws, these have been limited either in scope or in scale, or both. This paper seeks to analyse the various attempts at multilateralism, investigate the theoretical reasons behind the perceived dominance of bilateralism in tax relations, and assess the scope for potential multilateral issues in the international tax law environment. 2. The tax and exchange control consequences of virtual currency transactions in South Africa: There is seemingly little research on how virtual currencies might be affected by domestic tax laws, or whether there should be a new tax regime implemented specifically for virtual currencies. This paper looks at how virtual currencies fit into the South African legislature and tax authorities' current tax and exchange control regime, as well as the problems this presents. It then compares that stance to select foreign jurisdictions before arriving at a conclusion at how the problems faced in South Africa might be better resolved. This results in a finding that while legislative measures might need to be taken in the future, it might only be an urgent necessity for the purposes of Exchange Control. DA - 2017 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2017 T1 - The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa TI - The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa UR - http://hdl.handle.net/11427/25210 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/25210
dc.identifier.vancouvercitationCoelho AS. The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa. [Thesis]. University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2017 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/25210en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Finance and Taxen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTax Lawen_ZA
dc.titleThe scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africaen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameLLMen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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