References for South Africa (ZA) |
General References |
| OECD CBCR 2018 |
| OECD, Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 1), 2018 [accessed 26 February 2019]. |
| http://www.oecd.org/tax/beps/country-by-country-reporting-compilation-of-peer-review-reports-phase-1-9789264300057-en.htm |
| |
| OECD HTP 2018 |
| OECD, Harmful Tax Practices – Peer Review Results on Preferential Regimes, November 2018 [accessed 5 December 2018] |
| http://www.oecd.org/tax/beps/update-harmful-tax-practices-2017-progress-report-on-preferential-regimes.pdf |
| |
| OECD HTP 2017 |
| OECD, Harmful Tax Practices - 2017 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project (2017) [accessed 16 August 2018]. |
| https://www.oecd-ilibrary.org/docserver/9789264283954-en.pdf?expires=1552646945&id=id&accname=guest&checksum=1BBBD8ADA0C26C68577E6E1785F18939 |
| |
| EU Code of Conduct 2018 |
| Council of the European Union, ‘Code of Conduct Group (Business Taxation): Overview of the Preferential Tax Regimes Examined by the Code of Conduct Group (Business Taxation) since Its Creation in March 1998’, 2018 [accessed 25 March 2019]. |
| http://data.consilium.europa.eu/doc/document/ST-9639-2018-REV-2/en/pdf |
| |
| PWC 2019a |
| PricewaterhouseCoopers (PWC), ‘Worldwide Tax Summaries Online’ [accessed 8 March 2019]. |
| http://taxsummaries.pwc.com/ID/tax-summaries-home |
| |
| Deloitte 2019a |
| Deloitte, International Tax Highlights . |
| https://dits.deloitte.com/#TaxGuides |
| |
| IE 2018 |
| Invest Europe and KPMG, Tax Benchmark Study 2018 : Defining Tax Environments for the Private Equity and Venture Capital Industry, June 2018 [accessed 8 March 2019]. |
| https://www.investeurope.eu/media/722513/ie_tax-benchmark-study-2018.pdf |
| |
| PWC 2017 |
| PricewaterhouseCoopers (PWC), Compare and Contrast, Worldwide Real Estate Investment Trust (REIT) Regimes, July 2017 [accessed 12 March 2019]. |
| https://www.pwc.com/gx/en/asset-management/assets/pdf/worldwide-reit-regimes-2017.pdf |
| |
| Deloitte 2018b |
| Deloitte, Guide to Fiscal Information, Key Economies in Africa 2018, 2018 [accessed 12 March 2019]. |
| https://www2.deloitte.com/content/dam/Deloitte/za/Documents/tax/za_Key_Fiscal_Guide_2018_17518.pdf |
| |
| OECD HTP 2019 |
| OECD, Harmful Tax Practices – Peer Review Results on Preferential Regimes, January 2019 [accessed 15 March 2019] |
| https://www.oecd-ilibrary.org/docserver/9789264311480-en.pdf?expires=1552647116&id=id&accname=guest&checksum=5B4AAC63CBA1BFA9ED4E9B5A6F3AA591 |
| |
| ZEW 2017 |
| Christoph Spengel and others, Effective Tax Levels Using the Devereux/Grifith Methodology- Project for the EU Commission TAXUD/2013/CC/120, Final Report 2017. (January 2018) [accessed 27 December 2018]. |
| https://ec.europa.eu/taxation_customs/sites/taxation/files/final_report_2017_effective_tax_levels_en.pdf |
| |
| IMF 2018 |
| Shafik Hebous, and Alexander Klemm, ‘A Destination-Based Allowance for Corporate Equity’, IMF Working Paper WP/18/239, 2018 [accessed 25 March 2019] |
| https://www.imf.org/en/Publications/WP/Issues/2018/11/08/A-Destination-Based-Allowance-for-Corporate-Equity-46314 |
| |
| IMF 2014 |
| Jennifer Blouin and others, ‘Thin Capitalization Rules and Multinational Firm Capital Structure’, IMF Working Paper WP/14/12, 2014 [accessed 28 March 2019]. |
| https://www.imf.org/external/pubs/ft/wp/2014/wp1412.pdf |
| |
| OECD IntD 2015 |
| OECD, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (2015) [accessed 21 August 2018]. |
| http://www.oecd-ilibrary.org/taxation/limiting-base-erosion-involving-interest-deductions-and-other-financial-payments-action-4-2015-final-report_9789264241176-en |
| |
| European Commission 2018 |
| European Commission, ‘Commission Notice — Measures Considered Equally Effective to Article 4 of the Anti-Tax Avoidance Directive 2018/C 441/01’, Official Journal of the European Union, 2018 [accessed 29 March 2019]. |
| https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:C:2018:441:FULL&from=EN |
| |
| OECD UTR 2018 |
| OECD (2017), Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings:
Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project, OECD
Publishing, Paris.
http://dx.doi.org/10.1787/9789264285675-en [accessed 1 April 2019]. |
| http://dx.doi.org/10.1787/9789264285675-en |
| |
| OECD 2015 |
| OECD 2015: Mandatory Disclosure Rules, Action 12 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, in: http://dx.doi.org/10.1787/9789264241442-en; 1.4.2019. |
| https://www.oecd-ilibrary.org/docserver/9789264241442-en.pdf?expires=1554133925&id=id&accname=guest&checksum=F5DB4F150999EBE3AA67602FA0A7157A |
| |
| EU Tax Rulings 2015 |
| European Parliament, 'Tax rulings' in the EU Member States- study for the ECON Committee, (2015), in: http://www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_IDA(2015)563447_EN.pdf; 8.11.2017. |
| http://www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_IDA(2015)563447_EN.pdf |
| |
| EU Statistics on APAs 2016 |
| European Commission, 'EU Joint Transfer Pricing Forum - Statistics on APAs in the EU at the End of 2015' (2016), in: https://ec.europa.eu/taxation_customs/sites/taxation/files/jtpf0152016enapa.pdf; 8.11.2017. |
| https://ec.europa.eu/taxation_customs/sites/taxation/files/jtpf0152016enapa.pdf |
| |
| TJN-Survey 2015 |
| Survey Conducted by the International Secretariat of the Tax Justice Network in early 2015. The questionnaire sent out to the Ministries of Finance can be viewed here (pdf): http://www.financialsecrecyindex.com/PDF/FSI%202015_JurisdictionQuestionnaire_MoF.pdf; and the questionnaire sent to the Financial Intelligence Units can be downloaded here: http://www.financialsecrecyindex.com/PDF/FSI2015_JurisdictionQuestionnaire_FIU.pdf |
| http://www.financialsecrecyindex.com/PDF/FSI2015_JurisdictionQuestionnaire_FIU.pdf; http://www.financialsecrecyindex.com/PDF/FSI%202015_JurisdictionQuestionnaire_MoF.pdf |
| |
| TJN-Survey 2017 |
| Survey Conducted by the International Secretariat of the Tax Justice Network in early 2017. The questionnaire sent out to the Ministries of Finance and National Audit Offices can be viewed here (pdf): http://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-MoF.pdf; and the questionnaire sent to the Financial Intelligence Units can be downloaded here: https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf |
| https:// https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf; https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf |
| |
| OECD Stats 2020a |
| OECD Stats, ‘Statutory Corporate Income Tax Rate’, 2020 [accessed 1 October 2020]. |
| https://stats.oecd.org/Index.aspx?DataSetCode=CTS_CIT |
| |
| OECD Stats 2020b |
| OECD Stats, ‘Statutory Corporate Tax Rate Explanatory Annex for Non-OECD Jurisdictions’, 2020 [accessed 30 September 2020] |
| http://www.oecd.org/tax/tax-policy/explanatory-annex-non-oecd-statutory-cit-rates.pdf |
| |
| OECD Stats 2020c |
| OECD Stats, ‘OECD Tax Database Exaplanatory Annex: Part II Taxation of Corporate and Capital Income, 2020 [accessed 30 September 2020] |
| http://www.oecd.org/ctp/tax-policy/corporate-and-capital-income-tax-explanatory-annex.pdf |
| |
| Hanappi 2018 |
| Tibor Hanappi, Loss Carryover Provisions, 22 February 2018 [accessed 30 April 2019]. |
| https://www.oecd-ilibrary.org/taxation/loss-carryover-provisions_bfbcd0db-en |
| |
| Ireland’s Corporation Tax Roadmap |
| Government of Ireland- Department of Finance, Ireland’s Corporation Tax Roadmap- Incorporating Implementation of the Anti-Tax Avoidance Directives and Recommendations of the Coffey Review, September 2018 [accessed 1 May 2019]. |
| https://assets.gov.ie/4158/101218132506-74b4db520e844588b3d116067cec9784.pdf |
| |
| PWC 2020a |
| PWC Worldwide Tax Summaries Online |
| https://taxsummaries.pwc.com/ |
| |
| KPMG 2020 |
| KPMG, 'Corporate Tax Rates Table', 2020 [accessed 30 September 2020] |
| https://home.kpmg.com/xx/en/home/services/tax/tax-tools-and-resources/tax-rates-online/corporate-tax-rates-table.html |
| |
| Deloitte 2020 |
| Deloitte, 'Corporate Tax Rates - International Tax', 2020 [accessed 30 September 2020] |
| https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-corporate-tax-rates.pdf |
| |
| NRGI 2020 |
| Natural Resource Governance Institute, 'Contract Disclosure Practice and Policy Tracker' 2020 [accessed 30 September 2020] |
| https://docs.google.com/spreadsheets/d/1FXEeD43jw6VYHV8yS-8KJ5-rR5l0XtKxVQZBWzr-ohY/edit#gid=41 |
| |
| EY 2020 |
| Worldwide R&D Incentives Reference Guide 2020 |
| https://www.ey.com/en_gl/tax-guides/worldwide-r-and-d-incentives-reference-guide-2020 |
| |
| Deloitte 2020a |
| International Tax Highlights 2020 |
| https://dits.deloitte.com/#TaxGuides |
| |
| PWC 2015 |
| Choosing your course: Corporate taxation of the shipping industry around the globe |
| https://www.pwc.com/kr/ko/publications/industry/pwc-choosing-your-course.pdf |
| |
| PWC 2019b |
| Worldwide Real Estate Investment Trust (REIT) Regimes |
| https://www.pwc.com/gx/en/asset-management/assets/pdf/worldwide-reit-regimes-nov-2019.pdf |
| |
| PWC 2019a |
| Choosing an investment vehicle : European Real Estate Fund Regimes |
| https://www.pwc.com/gx/en/asset-management/publications/pdfs/european-real-estate-fund-regimes-2019.pdf |
| |
| OECD UTR 2020 |
| OECD (2020), Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive
Framework on BEPS: Action 5 , OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris,
https://doi.org/10.1787/afd1bf8c-en [accessed 1 January 2020]. |
| https://doi.org/10.1787/afd1bf8c-en |
| |
| EC 2015/2376/EU |
| Council of the European Union. (2015). COUNCIL DIRECTIVE (EU) 2015/2376 of 8 December 2015 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation. http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32015L2376&from=EN |
| http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32015L2376&from=EN |
