A critical analysis of the provincial purpose test and how it could be interpreted and applied in South Africa

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dc.contributor.authorLumley, Lisa
dc.date.accessioned2019-05-16T10:08:39Z
dc.date.available2019-05-16T10:08:39Z
dc.date.issued2018
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), Johannesburg 2018en_ZA
dc.description.abstractThe major theme of this research report is to provide a critical overview of the so-called 'principal purpose test' (PPT), which was first introduced by the Organisation for Economic Co-operation and Development (OECD) in the OECD Action Plan on Base Erosion and Profit Shifting during 2013. In essence, the PPT is an anti-avoidance rule of general application, which aims to operate as a mechanism to combat tax treaty abuse through avoidance transactions and will find application in instances when it is reasonable to conclude that a benefit granted by a tax treaty was 'one of the principal purposes' for implementing that arrangement or transaction. The PPT has since been incorporated in the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, more commonly referred to as the Multilateral Instrument (MLI), which was signed by 68 jurisdictions during a ceremony hosted by the OECD in Paris on 7 June 2017. The purpose of the MLI is to 'swiftly modify bilateral tax treaties to implement measures developed in the course of the work on BEPS'1 (own emphasis). Given that South Africa has signed the MLI and has indicated that it will adopt the PPT in isolation, the aim of this research report is to critically analyse the PPT and examine how it will be applied and operate in South Africa and whether the South African general anti-avoidance rules (GAAR) can be used as a tool for interpreting and understanding the nature and ambit of the PPT.en_ZA
dc.description.librarianXL2019en_ZA
dc.format.extentOnline resource (102 leaves)
dc.identifier.citationLumley, Lisa. (2018). A critical analysis of the principal purpose test and how it could be interpreted and applied in South Africa. University of the Witwatersrand, https://hdl.handle.net/10539/26985
dc.identifier.urihttps://hdl.handle.net/10539/26985
dc.language.isoenen_ZA
dc.subject.lcshTaxation--Law and legislation
dc.subject.lcshInternational business enterprises--Taxation--Law and legislation
dc.titleA critical analysis of the provincial purpose test and how it could be interpreted and applied in South Africaen_ZA
dc.typeThesisen_ZA
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