BRICS and the Emergence of International Tax Coordination - South Africa

Published in J. Hattingh, South Africa, In Y. Brauner and P. Pistone, eds., BRICS and the Emergence of International Tax Coordination, (2015) IBFD: Amsterdam

Posted: 28 Jul 2017

Date Written: January 1, 2015

Abstract

This book focuses on the shift of power in the global economy from the traditionally dominant nations that comprise the OECD, or, even more narrowly, the G7, to emerging economies, perhaps led by the BRICS. The book explores whether remodelling of the power structure shaping the global economy and global economic governance more generally is possibly being paralleled by a corresponding reformatting of international taxation. Emerging economies, within and outside the OECD, assert their newly found power to acquire voice and influence on the international tax agenda.

The country chapter for South Africa maps and analyses the effect of these power shifts on the evolution of the country's international tax regime in general and on tax treaties in particular. This effect is examined from a wide variety of perspectives and views, considering its substantive tax technical, institutional and political aspects.

Keywords: BRICS, International Tax, South Africa

JEL Classification: K20, K30, K34

Suggested Citation

Hattingh, Johann, BRICS and the Emergence of International Tax Coordination - South Africa (January 1, 2015). Published in J. Hattingh, South Africa, In Y. Brauner and P. Pistone, eds., BRICS and the Emergence of International Tax Coordination, (2015) IBFD: Amsterdam, Available at SSRN: https://ssrn.com/abstract=3007079

Johann Hattingh (Contact Author)

University of Cape Town ( email )

Private Bag X3
Rondebosch
Cape Town, Western Cape 7701
South Africa

HOME PAGE: http://www.tax.uct.ac.za/aprof-johann-hattingh

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