Taxation of offshore hybrid entities: The South African perspective
| dc.contributor.author | Tlale, Louisa | |
| dc.date.accessioned | 2014-08-13T11:21:42Z | |
| dc.date.available | 2014-08-13T11:21:42Z | |
| dc.date.issued | 2014-08-13 | |
| dc.description.abstract | This research report examines how the classification and taxation of offshore hybrid entities from a South African tax perspective compares to international approaches. It analysis the concept of hybrid entities, discusses the issues arising from the use of these entities in cross-border activities. It then examines international approaches as recommended by the Organisation for Economic Co-operation and Development (‘OECD’) and adopted by selected jurisdictions to compare with the foreign partnership legislation introduced into the South African tax system. The conclusion reached is that the South African classification and taxation of hybrid entities is aligned with some international approaches but consideration has to be made to the practical application of this legislation in order to eliminate any further uncertainties. It also recommends consideration for a balance between anti-avoidance and international competiveness for the South African investor. | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/10539/15172 | |
| dc.language.iso | en | en_ZA |
| dc.title | Taxation of offshore hybrid entities: The South African perspective | en_ZA |
| dc.type | Thesis | en_ZA |
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