Does section 9D achieve the objectives of the BEPS action 3 in the ever changing business environment?

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dc.contributor.authorMaesela, Lungile Nosibusiso Gloria
dc.date.accessioned2022-09-20T10:24:14Z
dc.date.available2022-09-20T10:24:14Z
dc.date.issued2021
dc.descriptionA research report to be submitted to the Faculty of Commerce, Law and Management, University of Witwatersrand, Johannesburg, in fulfilment of the requirements for the degree of Master of Commerce(in Taxation), 2021en_ZA
dc.description.abstractThe Organisation for Economic Co-operation and Development (OECD) Action 3 in the Base Erosion and Profit Sharing Project (BEPS) outlines a roadmap on the formulation of the controlled foreign company rules. Countries can elect to adopt the recommendations or may even expand on them. South Africa (SA) has adopted the BEPS action 3 even though it is not a member state. The research report will examine whether section 9D (which codifies the South African controlled foreign companies rules) addresses the BEPS action 3 objectives and how some provisions of the section 9D interact with other parts South African tax legislation (transfer pricing) to address these objectives in the ever changing business environment. The methodology adopted in this report is of a qualitative, interpretive nature, based on a detailed interpretation and analysis of the literature. The literature review will mainly focus on the OECD documentation and South African statutes. The other sources are supporting material to help answer the main research question and to achieve the aim of the studyen_ZA
dc.description.librarianCK2022en_ZA
dc.facultyFaculty of Commerce, Law and Managementen_ZA
dc.identifier.urihttps://hdl.handle.net/10539/33246
dc.language.isoenen_ZA
dc.rights.holderUniversity of the Witswatersrand, Johannesburg
dc.schoolSchool of Accountancyen_ZA
dc.subjectUCTD
dc.subjectBase Erosion and Profit sharing
dc.subjectSouth Africa
dc.subjectTax resident
dc.subjectOrganisation for Economic Co-operation and Development
dc.subjectControlled foreign company
dc.subjectPassive income
dc.subject.otherSDG-8: Decent work and economic growth
dc.titleDoes section 9D achieve the objectives of the BEPS action 3 in the ever changing business environment?en_ZA
dc.typeDissertationen_ZA
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