000			01819nab a2200289 c 4500
999			_c147781 _d147781
003			ES-MaIEF
005			20230627113941.0
007			ta
008			230627t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970787 _aBotha, Carli
245		4	_aThe impact of multilateral and unilateral measures on profit-shifting from South Africa to Mauritius _c Carli Botha, Roshelle Ramfol & Odette Swart
500			_aResumen.
520			_aThis 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.
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650			_aELUSION FISCAL _943410
650			_aEVASION FISCAL _944029
650			_aPREVENCIÓN _954712
650			_aPROGRAMAS _948158
650			_aAPLICACION _927355
650		4	_aMAURICIO _953473
650		4	_aSUDAFRICA _948505
700	1		_970788 _aRamfol, Roshelle
700	1		_970789 _aSwart, Odette
773	0		_9169600 _oOP 2141/2023/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 3, March 2023, p. 232-249
942			_cART