International Tax Law: Offshore Tax Avoidance in South Africa provides a comprehensive analysis of some of the offshore tax-avoidance schemes employed by South African residents. The book offers a detailed and logical explanation of difficult international tax concepts, and critically analyses the effectiveness of South African legislation in curbing offshore tax-avoidance schemes. South African legislative provisions are compared with similar provisions in the United Kingdom and the United States of America, and international case law and tax treaty implications are thoroughly discussed.

International Tax Law: Offshore Tax Avoidance in South Africa also addresses the recommendations of international organisations, such as the Organisation for Economic Co-operation and Development (OECD), which seek to prevent international tax avoidance. In this regard, the role of tax havens in encouraging international tax avoidance and the OECD initiatives to stifle their development are considered. The OECD’s efforts to prevent base erosion and profit shifting are also examined.

• Introduction
• International initiatives to curb international tax avoidance
• Jurisdiction to tax
• Curbing tax avoidance by using common-law anti-avoidance doctrines and the general anti-avoidance provisions
• Curbing tax avoidance resulting from investments in offshore companies.
• Curbing tax avoidance that results from investments in offshore ‘protected cell companies’
• Curbing transfer pricing and thin capitalisation
• Curbing tax avoidance that results from investing in offshore hybrid entities
• Curbing tax avoidance resulting from international transactions involving financial instruments
• Curbing tax avoidance that results from investments in derivative financial instruments
• Curbing tax avoidance that results from cross-border leasing transactions
• Curbing tax avoidance that results from investments in offshore trusts
• Reportable arrangements, the voluntary disclosure programme and legislation to regulate tax practitioners
• Challenges posed by e-commerce to the curbing of international tax avoidance
• Curbing tax avoidance that emanates from the abuse of tax-sparing provisions in tax treaties
• The role of international co-operation in preventing tax avoidance and evasion: exchange of information on tax matters
• The role of international co-operation in preventing tax evasion: assistance in the collection of taxes
• The role of exchange controls in limiting the out-flow of capital to offshore jurisdictions