Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation
This research examined the concept of base erosion and profit shifting in the context of tax schemes employed by multinational corporations. The objective of this thesis was to identify weaknesses within South Africa’s income tax legislation, based on these schemes, and further to propose recommenda...
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| Format: | Others |
| Language: | English |
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Rhodes University
2015
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| Online Access: | http://hdl.handle.net/10962/d1017540 |