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IT Lecture week 24 – International Tax Structuring

Table of Contents

This lecture will most likely be given by a guest lecturer who specializes in international tax structuring.

The reading requirements are:

14 16 2018 Anti ­abuse legislation The Importance of Substance in a Private Equity Fund Context

14 16 anti-avoidance how robust is a Structured Finance Deal

Read the double-dip leasing example in Chapter 1.4 of your Primer again – 1 Chapter Introduction on page 11

1 INTERNATIONAL OFFSHORE FINANCIAL CENTERS (IOFCs) planning checklist

International Tax- Tax Havens and Tax Avoidance report – look at:

Where Are the Tax Havens? ……………………………………………………………………………………………… 3

Methods of Corporate Tax Avoidance ………………………………………………………………………………… 9

Methods of Avoidance and Evasion by Individuals …………………………………………………………….. 24

Narrower Provisions Affecting Multinational Profit Shifting …………………………………………. 32

Options to Address Individual Evasion …………………………………………………………………………….. 34

HYBRID COMPANIES – read about this interesting type of company that ‘acts’ like a trust, but is not a trust, and could be useful to side-step certain anti-avoidance provisions (eg. CFC rules) aimed at passive income receipts by trusts. Look at this and think about what anti-avoidance rules may apply.

Study these structures and identify the potential international tax issues, by looking at the IOFC checklist above, and the controversial issues raised in the report/articles above on anti abuse/anti avoidance:

 

REVISED Lecture Tax Planning – Seminar Diagram Final

Also take a look at these recent anti-avoidance developments again:

14 16 BEPS OECD Harmful Tax Practices ‑ 2017 Progress Report on Preferential Regimes

This is a list of countries with ant-avoidance provisions: 14 16 Country Summary International Anti Avoidance provisions

Victor Thuronyi Comparative Tax Law – eBook, especially:

5.1 In General 133

5.2 Conflicting Maxims 136

5.3 Country Practice 137

5.4 Tax Avoidance: Introduction 150

5.5 Tax Avoidance and Evasion 154

5.6 Sham Transactions, Simulation, and Abuse of Law 157

5.7 General Anti-Avoidance Rules 160

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Dimension Transfer Pricing International Taxation South African Tax Law
Jurisdictional audience Global audience, covers all jurisdictions Global audience, covers all jurisdictions South Africa specific, relevant to SADC region
Ideal for TP managers, advisors, in-house tax teams, analysts moving into TP Advisors and managers dealing with cross-border rules, treaties, planning Practitioners working with the SA Income Tax Act, cases, compliance
Core focus Methods, comparables, DEMPE, documentation, audits, dispute defence Treaties, source vs residence, anti-avoidance, PE, relief from double tax Statutory interpretation, case law, assessments, objections, local practice
Primary tools OECD TP Guidelines, UN Manual, BEPS Actions 8–10, 13, case law OECD and UN Models, MLI, BEPS 1.0 and 2.0, domestic rules, cases Income Tax Act, SARS practice notes, Tax Administration Act, SA cases
Assessment style Case-based assignments, file reviews, short written defences Problem questions, treaty interpretation, position papers Problem questions, statutory analysis, case commentary
Typical outcomes Build defensible TP files and strategies, improve audit readiness Design cross-border structures within rules, mitigate double tax Apply SA tax law accurately, manage reviews and disputes
Entry point Start with PG Certificate, progress to PG Diploma, then MSc, or enter later with suitable experience or credits.

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PG Certificate Foundation to intermediate upskilling Core concepts, frameworks, and applied techniques Short case write ups, timed responses, applied tasks
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Practical, practitioner-led certificates designed for immediate on-the-job application. Each course can stand alone or act as a pathway into our postgraduate tracks.

Dimension Conducting a Transfer Pricing Trial Effectively Managing Tax Teams Indirect Taxation Tax Risk Management
Jurisdictional audience Global audience Global audience Global audience, with local adaptation Global audience
Ideal for In-house tax, TP managers, litigators, advisors preparing for audits, ADR, trial Heads of tax, managers, team leads, controllers, emerging leaders VAT, GST, customs, finance managers, AP, AR, compliance specialists Tax managers, risk officers, controllers, advisors building governance
Core focus Case theory, evidence files, expert reports, witness prep, courtroom strategy Operating models, KPIs, workflows, stakeholder management, coaching VAT design, place of supply, input credits, exemptions, WHT interactions Risk identification, controls, documentation, audit readiness, dispute playbooks
Delivery mode Online, live sessions plus guided self-study Online, live sessions plus guided self-study Online, live sessions plus guided self-study Online, live sessions plus guided self-study
Duration 16 weeks, part-time 16 weeks, part-time 16 weeks, part-time 16 weeks, part-time
Outcomes Confident litigation preparation and defence for TP disputes Stronger execution, clear roles, measurable team performance Reduced VAT errors, better cash flow, fewer surprises at audit Structured governance, fewer findings, faster dispute resolution
Prerequisites TP fundamentals recommended Supervisory experience helpful Basic VAT knowledge helpful General tax experience helpful
Pathway Progress to PG Certificate in Transfer Pricing Progress to Mechanics of Leading Tax Teams, PG Certificate (leadership) Progress to PG programmes, International Tax or SA Tax Law Progress to PG Certificate in International Taxation or Transfer Pricing
Assessment End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected