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 20 of 58 for “"Tax planning"”.
-
International tax planning for Maltese companies
… is inevitable, and so is international tax planning. International tax planning is a regular feature of business life that involves the quantification of the tax cost of carrying out foreign transactions, and the arrangement of the tax affairs so that no more tax is payable than is …
-
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 …
-
Corporate Tax Planning: Measurement, Incentives and Governance Effects
This research reviews the existing Tax Planning (TP) measures and explores the consistency of UK firms’ engagement in TP; evaluates incentives for TP and its value relevance in a signalling theory framework; and studies corporate governance effects on TP for the firms in an institutional theory …
-
Tax planning and corporate governance: effects on shareholders’ valuation
Tax planning by large companies has been widely and publicly discussed due to its implications for the level of provision of public goods and more general social<br/>issues. In the U.K., tax avoidance, as estimated by Her Majesty’s Revenue and Customs’ anti-avoidance group, leads to several billion …
-
International tax planning and anti-tax avoidance provisions - Hila Zetler.
'The avoidance of tax may be lawful, but it is not yet a virtue' – Lord Denning¹. The famous English judge, Lord Denning, explained that the avoidance of tax may be legal, but it is not necessarily ethical. By said words, Justice Denning implied that, when a taxpayer avoids paying taxes through …
-
International Tax Planning: The Concept of Place of Effective Management
… certain aspects of the South African Income Tax Act2 such as residence-based concepts, with specific reference to place of effective management, which brings a taxpayer within the ambit of the South African Tax Law. It will also address issues regarding Double taxation agreements and the …
-
The evaluation of different retirement investment options as savings and tax planning tools
… are faced with various decisions with regard to planning for their future, but more so in planning for their retirement. It happens quite often that these investment decisions are postponed until only a few years before retirement, whether it is because of personal circumstances (cash flow …
-
Use of trusts as a vehicle for estate (tax) planning in South Africa
Estate planning has been described as the process whereby a person acquires property, ensuring that he derives maximum benefits from his ownership and the enjoyment thereof during his lifetime, and that as much as possible and in the most economical manner with the minimum erosion thereof shall …
-
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 …
-
The Impact of Federal and State Income Taxes on Forest Landowners: An Examination of Tax Liabilities and Tax Planning
Federal and state income tax laws pertaining to forest landowners are examined. Income tax liabilities are calculated for hypothetical forest landowners in two income brackets across the 41 states in the U.S. which impose a comprehensive income tax. The income tax liability is calculated to …
-
Legal aspects of international tax planning for sportspeople and entertainers: a critical examination from a UK perspective, with comparative analysis from a US perspective, of the degree to which offshore financial centres can provide effective tools for international tax planning for sportspeople and entertainers
… stated that academic research into international tax law was in its early stages of development. Today, with the increasing globalisation of finance, the growth in offshore financial centres and the unprecedented mobility of capital and labour, the need for such continued research is compelling. …
-
Tax planning for the South African emigrant to the United States, having reference to proposed & actual legislative changes in 1987-1988
That approximately 40 South African citizens per day are officially emigrating to various countries is common knowledge to some and would be not surprising to many. The reasons for what may appropriately be called this 'wave of emigration' are beyond the scope of this work. Certainly the decision …
-
Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996
… comes to one's mind, in dealing with question of tax planning and tax avoidance is, what is tax planning? What is its significance in the economy of each particular country? How does it affect every taxpayer and what consequences does it have for the Receiver of Revenue? Every country has got its …
-
The taxation of trust income and expenditure in South Africa
… African Legislature, due to trusts being used as tax planning devices, the Legislature amended the Income Tax Act in an attempt to make trusts an unattractive tax planning tool. Diverse taxes typify South Africa's fiscal landscape, not all of which pertain to the use of the trust in estate and …
-
Transfer pricing: a comparison of the German and the South African system
… The growth of MNEs presents increasingly complex taxation issues for both tax administrations and the MNEs themselves since separate country rules for the taxation of MNEs cannot be viewed in isolation but must be addressed in a broad international context." These are the first few words of the …
-
Fostering the effectiveness of reportable arrangements provisions by enhancing digitalisation at the South African Revenue Service
… trust and negative implications on voluntary tax compliance and may encourage taxpayers to partake in aggressive tax planning schemes. This maladministration also resulted in the degeneration of SARS systems whilst technology advanced internationally. Digitalisation at SARS is crucial to …
-
Tax Incentives and Fair Value Accounting for Intangible Assets
… purchase price allocations, I examine whether tax incentives influence the publicly reported fair values of acquired intangible assets. Post-acquisition accounting requires that the purchase price be allocated among the net assets of the acquired business based on their fair values with any …
-
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.
-
A comparative analysis of the South African and Australian general tax avoidance enactments
From a tax planning perspective, it is important to take note of the general trend of the developments in anti-tax avoidance provisions and the manner in which they are interpreted by the Supreme Court. From an international perspective it is important to take cognizance of the fact that …
-
The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa
… and outward investment. The South African income tax system is · based on the source of income. There is a limited reliance on the residence principle. It is essential to understand the scope of the source principle in both inward and outward investment. This thesis attempts to discuss these …
Page 1 of 3