An appraisal of the interaction between the OECD and the ATAF guidelines on the arms length principle

Sandra Mahumane

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An appraisal of the interaction between the OECD and the ATAF guidelines on the arms length principle

Thesis

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An appraisal of the interaction between the OECD and the ATAF guidelines on the arms length principle

Sandra Mahumane

LLM, University of Johannesburg

2020

Handle:

https://hdl.handle.net/10210/475621

Abstract

Taxation - Law and legislation

Double taxation - Treaties

The increased popularity of the use of complex structures by MNEs to avoid tax in certain jurisdictions in the form of transfer pricing manipulation has led to losses in tax revenues and resulted in economic challenges for resource-constrained developing countries... LL.M. (Tax Law)

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Title: An appraisal of the interaction between the OECD and the ATAF guidelines on the arms length principle
Creators - without role: Sandra Mahumane
Contributors - without role: T. Legwaila
Awarding Institution: University of Johannesburg; LLM
Theses and Dissertations: LLM, University of Johannesburg
Identifiers: 9911482307691
Copyright: University of Johannesburg
Academic Unit: Department of Mercantile Law
Resource Type: Thesis