Potential double tax treaty override of South African exit taxation law – how do tax treaties allocate the right to tax unrealized gains?
(2015) HARN60 20151Department of Business Law
- Abstract
- South African income tax legislation makes provision for the levying of exit taxes or charges when individuals emigrate from or companies cease to be residents or become headquarter companies, or when controlled foreign companies (CFC) cease to be CFCs otherwise than by way of becoming residents.
As indicated by the title the discourse followed in this paper entails the analysis of treaties to ascertain the connecting factors employed by the OECD Model treaty giving rise to signatories levying exit taxes. Furthermore, using decided cases, the DTTs entered into by South Africa with other countries in the international community are scrutinised to assess whether they are at threat of being circumvented by domestic tax provisions on exit... (More) - South African income tax legislation makes provision for the levying of exit taxes or charges when individuals emigrate from or companies cease to be residents or become headquarter companies, or when controlled foreign companies (CFC) cease to be CFCs otherwise than by way of becoming residents.
As indicated by the title the discourse followed in this paper entails the analysis of treaties to ascertain the connecting factors employed by the OECD Model treaty giving rise to signatories levying exit taxes. Furthermore, using decided cases, the DTTs entered into by South Africa with other countries in the international community are scrutinised to assess whether they are at threat of being circumvented by domestic tax provisions on exit taxation in South Africa. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/5435182
- author
- Bambeni, Thina LU
- supervisor
- organization
- alternative title
- South African domestic exit tax law - any treaty override potential?
- course
- HARN60 20151
- year
- 2015
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- South Africa, South African exit tax, treaty override, Tradehold Ltd, Shuttleworth v South African Reserve Bank
- language
- English
- id
- 5435182
- date added to LUP
- 2015-06-12 16:23:56
- date last changed
- 2015-06-12 16:23:56
@misc{5435182, abstract = {{South African income tax legislation makes provision for the levying of exit taxes or charges when individuals emigrate from or companies cease to be residents or become headquarter companies, or when controlled foreign companies (CFC) cease to be CFCs otherwise than by way of becoming residents. As indicated by the title the discourse followed in this paper entails the analysis of treaties to ascertain the connecting factors employed by the OECD Model treaty giving rise to signatories levying exit taxes. Furthermore, using decided cases, the DTTs entered into by South Africa with other countries in the international community are scrutinised to assess whether they are at threat of being circumvented by domestic tax provisions on exit taxation in South Africa.}}, author = {{Bambeni, Thina}}, language = {{eng}}, note = {{Student Paper}}, title = {{Potential double tax treaty override of South African exit taxation law – how do tax treaties allocate the right to tax unrealized gains?}}, year = {{2015}}, }