Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 2 of 2 for “"Reportable arrangements"”.
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Fostering the effectiveness of reportable arrangements provisions by enhancing digitalisation at the South African Revenue Service
… ensuring the effectiveness of the South African Reportable Arrangements legislation. The operation of the South African Reportable Arrangements legislation was explained in order to benchmark it against the design features and best practices recommended by the OECD in Action 12 of the BEPS …
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A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d)
The objective of this study is therefore to conduct a critical analysis of the language of section 80M(1)(d) in order to determine its nature and scope.