The limitation of the deduction of interest in order to combat base erosion and profit shifting in light of thin capitalisation and transfer pricing

Taryn Antonia Neuhaus

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The limitation of the deduction of interest in order to combat base erosion and profit shifting in light of thin capitalisation and transfer pricing

Thesis

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The limitation of the deduction of interest in order to combat base erosion and profit shifting in light of thin capitalisation and transfer pricing

Taryn Antonia Neuhaus

LLM, University of Johannesburg

2016

Handle:

https://hdl.handle.net/10210/237015

Abstract

Income tax - Law and legislation - South Africa

South Africa. Income Tax Act, 1962

LL.M. (Tax Law) Please refer to full text to view abstract

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Title: The limitation of the deduction of interest in order to combat base erosion and profit shifting in light of thin capitalisation and transfer pricing
Creators - without role: Taryn Antonia Neuhaus
Contributors - without role: T. Legwaila
Awarding Institution: University of Johannesburg; LLM
Theses and Dissertations: LLM, University of Johannesburg
Identifiers: 9911222307691
Copyright: University of Johannesburg
Academic Unit: Department of Mercantile Law
Resource Type: Thesis