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

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dc.contributor.advisorGutuza, Tracyen_ZA
dc.contributor.authorPhumaphi, Samanthaen_ZA
dc.date.accessioned2014-11-05T03:53:53Z
dc.date.available2014-11-05T03:53:53Z
dc.date.issued2014en_ZA
dc.descriptionIncludes bibliographical references.en_ZA
dc.description.abstractSpecial 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.identifier.apacitationPhumaphi, 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/11427/9160en_ZA
dc.identifier.chicagocitationPhumaphi, 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/11427/9160en_ZA
dc.identifier.citationPhumaphi, 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.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
dc.identifier.urihttp://hdl.handle.net/11427/9160
dc.identifier.vancouvercitationPhumaphi 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/11427/9160en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTax Lawen_ZA
dc.titleDo the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?en_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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