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Annet Wanyana Oguttu
Annet Wanyana Oguttu
Verified email at up.ac.za
Title
Cited by
Cited by
Year
Tax base erosion and profit shifting in Africa-part 1: what should Africa's response be to the OECD BEPS Action Plan?
AW Oguttu
Comparative and International Law Journal of Southern Africa 48 (3), 516-553, 2015
472015
Transfer pricing and tax avoidance: is the arm's-length principle still relevant in the e-commerce era?
AW Oguttu
SA Mercantile Law Journal 18 (2), 138-158, 2006
192006
Electronic commerce: challenging the income tax base?
AW Oguttu, B Van der Merwe
SA Mercantile Law Journal 17 (3), 305-322, 2005
192005
The challenges e-commerce poses to the determination of a taxable presence: The permanent establishment concept analyzed from a South African perspective
AW Oguttu, S Tladi
J. Int'l Com. L. & Tech. 4, 213, 2009
182009
Tax base erosion and profit shifting in Africa–Part 2: A critique of some priority OECD actions from an African perspective
AW Oguttu
ICTD Working Paper 64, 2017
162017
Should Developing Countries Sign the OECD Multilateral Instrument to Address Treaty-Related Base Erosion and Profit Shifting Measures?
AW Oguttu
CGD Policy Paper. Washington, DC: Center for Global Development. https://www …, 2018
152018
International tax law: Offshore tax avoidance in South Africa
AW Oguttu
Juta, 2015
152015
Tax law: An introduction
BJ Croome, AW Oguttu, E Muller, T Legwaila, M Kolitz, RC Williams, ...
Juta and Company Ltd, 2013
152013
Resolving the conflict between'controlled foreign company'legislation and tax treaties: a South African perspective
AW Oguttu
Comparative and international law journal of Southern Africa 42 (1), 73-114, 2009
152009
Challenges of applying the comparability analysis in curtailing transfer pricing: Evaluating the suitability of some alternative approaches in Africa
AW Oguttu
Intertax 48 (1), 2020
132020
International Tax Competition, Harmful Tax Practices and the ‘Race to the Bottom’: A Special Focus on Un-strategic Tax Incentives in Africa
AW Oguttu
The Comparative and International Law Journal of Southern Africa 51 (3), 293-219, 2018
132018
Curbing offshore tax avoidance: the case of South African companies and trusts
AW Oguttu
University of South Africa, 2007
132007
Tax base erosion and profit shifting-part 2: a critique of some priority OECD action points from an African perspective-preventing excessive interest deductions and tax treaty …
AW Oguttu
Comparative and International Law Journal of Southern Africa 49 (1), 130-163, 2016
122016
Curbing'treaty shopping': the'beneficial ownership'provision analysed from a South African perspective
AW Oguttu
Comparative and international law journal of southern Africa 40 (2), 237-258, 2007
122007
Resolving double taxation: the concept'place of effective management'analysed from a South African perspective
AW Oguttu
Comparative and International Law Journal of Southern Africa 41 (1), 80-104, 2008
112008
E-commerce: A critique on the determination of a" Permanent Establishment" for income tax purposes from a South African perspective
AW Oguttu, S Tladi
Stellenbosch Law Review 20 (1), 74-96, 2009
102009
The challenges that e-commerce poses to international tax laws:'controlled foreign company legislation'from a South African perspective (part 1)
AW Oguttu
SA Mercantile Law Journal 20 (3), 347-371, 2008
102008
A critique of international tax measures and the oecd beps project in addressing fair treaty allocation of taxing rights between residence and source countries: The case of tax …
AW Oguttu
Stellenbosch Law Review 29 (2), 314-346, 2018
92018
Developing South Africa as a gateway for foreign investment in Africa: a critique of South Africa's headquarter company regime
AW Oguttu
South African yearbook of international law 36 (1), 61-93, 2011
92011
A critique on the OECD campaign against tax havens: Has it been successful? A South African perspective
AW Oguttu
Stellenbosch Law Review 21 (1), 172-200, 2010
92010
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