Neutralising the effects of branch mismatch arrangements: a South African perspective

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dc.contributor.authorLindeque, Anlia
dc.date.accessioned2020-09-17T13:04:34Z
dc.date.available2020-09-17T13:04:34Z
dc.date.issued2019
dc.descriptionA research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation)en_ZA
dc.description.abstractBase erosion and profit shifting (BEPS) has become an increasingly important matter for both multinational enterprises (MNEs) and the countries in which they operate. The tax avoidance strategies used to exploit gaps and mismatches in tax rules have become progressively complex and advanced over the past decade. The aim of this research report is to determine the importance and relevance of addressing BEPS via branch mismatch arrangements, as proposed by the Organisation for Economic Co-operation and Development (OECD), to an emerging economy such as South Africa. The report discusses and analyses the concept of branch mismatch arrangements, the concerns and challenges arising from the use of these arrangements, the recommendations from the OECD in addressing these mismatches and the approaches taken by selected countries. Current domestic legislation is contrasted with international approaches and the recommendations by the OECD. The outcome of adoption or non-adoption of the recommendations will be investigated.en_ZA
dc.description.librarianNG (2020)en_ZA
dc.facultyFaculty Commerce, Law and Managementen_ZA
dc.format.extentOnline resource (143 leaves)
dc.identifier.citationLindeque, Anlia (2019) Neutralising the effects of branch mismatch arrangements:a South African perspective, University of the Witwatersrand, Johannesburg, <http://hdl.handle.net/10539/29694>
dc.identifier.urihttps://hdl.handle.net/10539/29694
dc.language.isoenen_ZA
dc.rights.holderUniversity of the Witswatersrand, Johannesburg
dc.schoolSchool of Accountancyen_ZA
dc.subjectUCTD
dc.subjectBase erosion and profit shifting
dc.subjectBEPS
dc.subjectHybrid mismatch arrangements
dc.subjectBranch mismatch arrangements
dc.subjectForeign branches
dc.subjectTax avoidance
dc.subject.lcshInternational business enterprises--Taxation
dc.subject.lcshTransfer pricing--Law and legislation--South Africa
dc.subject.otherSDG-8: Decent work and economic growth
dc.titleNeutralising the effects of branch mismatch arrangements: a South African perspectiveen_ZA
dc.typeDissertationen_ZA
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