Scope for use of tax havens by South African residents in international tax planning

Objective 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 African legislation including the Income Tax Act.

Grantor

Department of Commercial Law

Year dc:date.issued

2004

Author dc:creator

• Truswell, Stewart

Advisor dc:contributor.advisor

• Davis, Dennis

• law

Handle dc:identifier.uri

http://hdl.handle.net/11427/38340

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/38340