Faculty of Commerce, Law and Management (ETDs)

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    Effect of Anti-Tax Avoidance Laws on the Location of Patent Ownership and Research and Development Activities in Multinational Corporations
    (© University of the Witswatersrand, Johannesburg, 2022-03-31) Masiye, Fortunate; Blumenthal, Roy
    Multinational corporations (MNCs) are always under scrutiny for engaging in activities that tax authorities allege are solely intended to lower the tax burden of these organiza- tions. Consequently, governments are always formulating new laws, rules, and regula- tions that target tax avoidance activities of MNCs, limiting approaches and legal loop- holes that may be used to lower the corporations’ tax burden. This study investigates how anti-avoidance laws influence the location of patent ownership and research and devel- opment (R&D) activities of MNCs. It is a study that takes a closer look at the murky waters that characterize the international taxation system to see how global players navi- gate taxation measures for their own benefit. The study visits tax destinations like South Africa, Ireland, and the US to highlight the characteristics of tax systems and to throw light on the situation on the ground. Ultimately, growing evidence from resource studies and the news media indicates that MNCs have resorted to shifting profits from high- to low-tax jurisdictions with the aim of lowering their overall corporate tax obligation. It is an explosive study that reflects the interesting web of activities that persist behind the international tax regulations. People have forged careers out of maneuvering tax ju- risdictions to save millions of dollars for MNCs.
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    The impact of tax avoidance practices on tax revenue collection in South Africa
    (2023) Nkadimeng, Hendrick Legamane
    The study examines the impact of the tax avoidance practices on the collection of tax revenues by the South African Revenue Service. It examines the extent to which collection of tax revenues is compromised by the application of some of the tax avoidance practices by the taxpayers. Various tax avoidance practices were studied and analyzed for the purposes of the study. The analysis includes, amongst others, the court cases, online academic articles, books, media releases and theses for the purposes of putting together reliable source of data. Each source of information was studied and analyzed separately for the purposes of the study. South Africa, as a developing country, has been impacted negatively by some of the tax avoidances practices applicable within the South African tax law. The country has lost quite significantly, over the years, some of the tax revenue amounts which could have been collected had the tax avoidance practices not been applicable within the tax legislation in South Africa. The research study concludes by analyzing few possibilities and recommendations on how the South African Revenue Service could possibly ensure that collection on tax revenues is maximized while the tax legislation remains fair and transparent to the taxpayer.