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The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.

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South African Avoidance Rules Creating Disproportionate Tax Compliance

South Africa's controlled foreign company regime—which limits tax avoidance through the use of entities set up in low-tax jurisdictions—has ended up creating an over-sized compliance burden for companies, practitioners say. The controlled foreign company regime is aimed at aggressive tax planning among multinational companies, but the burden of compliance is significant, often for relatively little additional tax revenue.

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By Klein, Marcia, posted on Thursday September 13, 2018
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