The Pandora Papers: Nowhere to hide?
- Resource Type
- Article
- Authors
- BOTHA, LOUIS
- Source
- without prejudice (1681178X); Dec2021, Vol. 21 Issue 4, p32-34, 3p
- Subject
- TAXATION
INVESTMENTS
FINANCIAL institutions
TAX laws
- Language
- ISSN
- 1681178X
The article focuses on leak of Pandora Papers revealing offshore financial assets of persons and mentions South African tax that provides chance for residents who have investments offshore. Topics discussed include implementation of introduction of the Common Reporting Standard (CRS) held by reporting financial institutions, collection of information from institutions by South African Revenue Service (SARS) and increased capacity to enforce tax laws by financial resources.