The impact of multilateral and unilateral measures on profit-shifting from South Africa to Mauritius Carli Botha, Roshelle Ramfol & Odette Swart
By: Botha, Carli
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Contributor(s): Ramfol, Roshelle | Swart, Odette.
Material type: 
ArticleSubject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ELUSION FISCAL | EVASION FISCAL | PREVENCIÓN | PROGRAMAS | APLICACION | MAURICIO | SUDAFRICA
In:
Intertax v. 51, n. 3, March 2023, p. 232-249Summary: This article reviews the implementation of the BEPS Action Plan by both jurisdictions, namely Mauritius (as a low tax jurisdiction) and South Africa (as a high tax jurisdiction). The success of the BEPS Action Plan in curbing profit-shifting practices from South Africa to Mauritius is measured in conjunction with the South African anti-avoidance legislation. The findings highlight that only Action 5 has been successfully adopted by both South Africa and Mauritius. A preliminary analysis was conducted which indicates that the implementation of the BEPS Project will not result in less profit-shifting, due to gaps in the South African anti-avoidance legislation that facilitates these profit-shifting practices. It is suggested that the implementation of the BEPS Action Plan by higher tax jurisdictions should be prioritized.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2023/3-3 (Browse shelf) | Available | OP 2141/2023/3-3 |
Resumen.
This article reviews the implementation of the BEPS Action Plan by both jurisdictions, namely Mauritius (as a low tax jurisdiction) and South Africa (as a high tax jurisdiction). The success of the BEPS Action Plan in curbing profit-shifting practices from South Africa to Mauritius is measured in conjunction with the South African anti-avoidance legislation. The findings highlight that only Action 5 has been successfully adopted by both South Africa and Mauritius. A preliminary analysis was conducted which indicates that the implementation of the BEPS Project will not result in less profit-shifting, due to gaps in the South African anti-avoidance legislation that facilitates these profit-shifting practices. It is suggested that the implementation of the BEPS Action Plan by higher tax jurisdictions should be prioritized.
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