Effect of Anti-Tax Avoidance Laws on the Location of Patent Ownership and Research and Development Activities in Multinational Corporations

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dc.article.end-page88
dc.article.start-page1
dc.contributor.authorMasiye, Fortunate
dc.contributor.supervisorBlumenthal, Roy
dc.date.accessioned2024-05-31T11:03:16Z
dc.date.available2024-05-31T11:03:16Z
dc.date.issued2022-03-31
dc.descriptionA research report submitted to the Faculty of Commerce, Law, and Management in fulfillment of the requirements for the degree of Master of Commerce in the field of Taxation
dc.description.abstractMultinational 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.
dc.description.submitterMM2024
dc.facultyFaculty of Commerce, Law and Management
dc.identifier.urihttps://hdl.handle.net/10539/38573
dc.language.isoen
dc.publisher© University of the Witswatersrand, Johannesburg
dc.rights© University of the Witswatersrand, Johannesburg
dc.rights.holderUniversity of the Witswatersrand, Johannesburg
dc.schoolSchool of Accountancy
dc.subjectResearch & Development
dc.subjectPatents
dc.subjectIncome-Shifting
dc.subjectUCTD
dc.subjectTax
dc.subjectTax Law
dc.subjectBase Erosion and Profit Shifting
dc.subjectMultinational Corporations
dc.subjectGeneral Anti-Avoidance Rule
dc.subject.otherSDG-8: Decent work and economic growth
dc.titleEffect of Anti-Tax Avoidance Laws on the Location of Patent Ownership and Research and Development Activities in Multinational Corporations
dc.typeDissertation
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