International Tax Simplification in South Africa through Managing Substantive Complexity and Improving Drafting Efficiency
Tax Simplification - An African Perspective. Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack, 2019. ISBN: 978-1-920538-96-5
This chapter discusses the complexity of the South African international tax legislation in terms of both its substantive complexity and drafting complexity. Substantive complexity is established by examining the current legislation governing tax jurisdiction, the taxation of resident taxpayers and non-resident taxpayers as well as international tax incentive measures and anti-avoidance rules. Drafting complexity is established by comparing the South African Income Tax Act to the Canadian Income Tax Act in respect of the drafting of individual provisions and arrangement of provisions. The chapter recommends ways to simplify the South African international tax legislation by: (a) accepting substantive complexity that is necessary and making it work for the local context, and (b) improving drafting efficiency.
Li, Jinyan and Pidduck, Teresa, "International Tax Simplification in South Africa through Managing Substantive Complexity and Improving Drafting Efficiency" (2019). Articles & Book Chapters. 2960.
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