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.
Results
Showing 1 to 12 of 12 for “"Tax Havens"”.
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Tax havens
… Pty Ltd, the learned authors of Income Tax, Cases and Materials at page 491, JA Heffer stated 'that the tax payers remedy is to arrange his affairs, so far as he is able to, so that he does not attract inequitable or harsh results provides necessity for engaging in effective tax planning.
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Scope for use of tax havens by South African residents in international tax planning
… of paper: to consider the scope for use of tax havens by South African residents (individuals and companies) in international tax planning, and specifically, within this, whether this scope is reducing given recent changes both in the international regulatory environment and in the South …
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An Assessment of the appropriateness and effectiveness of anti tax haven measures in Australia and the United States
The thesis seeks to demonstrate that tax havens are used for a number of purposes that provide planning which is not contrary to the domestic laws of Australia and the United States as indicative regimes. The thesis will primarily utilise doctrinal research in reviewing and applying the legislative …
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Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?
Special tax regimes (“STR”) and tax havens are topics that feature in global news on an increasingly frequent basis in particular over the last few years. This can be partially attributed to the global financial crisis that has lead many countries being into financial strife coupled with news …
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A discussion on countering offshore avoidance through the use of trusts: a South African perspective
Since the very existence of tax havens propel offshore avoidance through trusts, the topic of tax havens will be discussed and since offshore avoidance is dealt with on an international scale, this work will also consider some of the international initiatives taken to minimize the issue as well as …
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Reconstituting empire in the decolonisation era: taxation sovereignty and the development of the British virgin islands as a dependent tax haven
Tax havens are denounced for eroding the sovereignty of states to tax in their jurisdictions. Using a critical interrogative lens of Empire and Imperialism, the aim of this investigation was to understand what the developmental history of the British Virgin Islands reveals about the function of tax …
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Detecting Earnings Information in Repurchase Announcements using the Luck of the (Double) Irish
… expectations. Using a regulation that made tax haven-using firms’ repurchases more costly as a quasi-natural experiment, I find positive post-repurchase-announcement revisions in earnings expectations for firms using “Double Irish” offshore tax avoidance structures. These results are robust …
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International tax planning considerations for South African emigrants
… paper is to outline the international income tax implications facing a South African emigrant. The discussion that follows is based on an individual or family emigrating from South Africa to Australia. The reason why I have chosen Australia is because I have a detailed knowledge of the …
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Some aspects of estate duty on deceased estates in the Republic of South Africa: with special reference to the problems and effects of double taxation occuring in relation to the German Erbschaftsteuergesetz (Inheritance Tax Act)
… can be said to be certain, except death and taxes'. If one agreed with this statement, made by Benjamin Franklin one year prior to his death, one could come to the ultimate conclusion that there has to be a special certainty about capital transfer taxes, estate duties, inheritance taxes or …
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The politics of the invisible: offshore finance and state power. A country-level comparison
… access credit not available onshore, to minimise tax bills, to avoid government regulations and to obscure legally and illegally made fortunes. Against the background of an offshore economy that is large in volume, but small in visibility the dissertation asks: How does offshore finance affect the …
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Territorios de baja o nula imposición: medidas necesarias en el impuesto a la renta en el Perú
En esta investigación, se analizarán ciertos aspectos de las medidas antielusivas que hay en el Perú para protegerse de las operaciones realizadas por los contribuyentes en los países o territorios de Baja o Nula Imposición, para esto se desarrollan los temas en tres capítulos. En el primer …
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Suspect Wealth – A Risk to Stability, Development and Sustainability: The case of Bermuda, the Turks and Caicos Islands, and Anguilla
… misconduct like corruption, money laundering, tax evasion, fraud, and the increasingly controversial tax avoidance. It concerns suspect wealth derived from overseas or domestic misconduct, given law enforcement’s response is typically the same irrespective of origin. It focuses on three …