The Challenges of Tax Sparing: A Call to Reconsider the Policy in South Africa

Journal
Oguttu, A.W.
International; South Africa
Bulletin for International Taxation 2011 (Volume 65), No. 1
FormatPDF
EUR
45
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50 (VAT excl.)

This article considers the background to tax sparing in tax treaties and examines the shortcomings of tax sparing in certain tax treaties that South Africa has signed. It subsequently provides recommendations for the development of a tax sparing policy in South Africa that is in line with international standards.