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Terms of Reference of the Davis Tax Committee

Reports by the Davis Tax Committee:

1. Macro Analysis First Interim Report
   • Macro Analysis First Report - Executive Summary
   • Macro Analysis First Report - Full Report
   • World Bank Sector Study of Effective Tax Burden in South Africa - Part 1
2. Macro Analysis Final Report
   • Executive Summary
   • Full Report
   • World Bank Sector Study of Effective Tax Burden in South Africa - Part 2
3. SME First Interim Report
4. SME Final Report
5. Estate Duty First Interim Report
6. Estate Duty Final Report
7. Base Erosion and Profit Shifting (BEPS) First Interim Report:
The Introductory Report; Action 1 - Digital Economy; Action 2 - Hybrid Mismatches; Action 5 - Harmful Tax Practices; Action 6 - Treaty Abuse; Action 8 - Transfer Pricing of Intangibles; Action 13 - Transfer Pricing Documentation; Action 15 - Mutilateral Instrument; Summary of Recommendations on the OECD September 2014 Deliverables
8. Base Erosion and Profit Shifting (BEPS) Final Report (replaces first report)
   • Cover page
   • Executive Summary
   • The Introductory Report
   • Action 1 - Digital economy
   • Action 2 - Hybrid mismatches
   • Action 3 - Strengthening controlled foreign company rules
   • Action 4 - Limit base erosion via interest deductions and other financial payments
   • Action 5 - Harmful tax practices
   • Action 6 - Treaty abuse
   • Action 7 - Prevent the artificial avoidance of permanent establishment status
   • Actions 8, 9, 10 and 13 - Transfer pricing
   • Action 11 - Measuring and monitoring BEPS
   • Action 12 - Disclosure of aggressive tax planning arrangements
   • Action 14 - Make dispute resolution mechanisms more effective
   • Action 15 - Develop a multilateral instrument
9. VAT First Interim Report
   • DTC VAT First Interim Report
   • IMF SA VAT Compliance Gap Report
10. VAT Final Report (replaces First Interim Report)
11. Hard-rock Mining First Interim Report:
    • DTC Mining First Interim Report
    • IMF Mining Report
12. Hard-rock Mining Final Report (replaces first report)
13. Oil and Gas Report (coupled with IMF report for the DTC)
14. Carbon Tax Report
15. Funding Tertiary Education in South Africa
16. Financing a National Health Insurance for South Africa
17. Tax Administration
18. Corporate Income Tax (with note and article)
19. Public Benefit Organisations
20. Wealth Tax (NB letter to Business Day Editor published on 18 April 2018)

Other work by the Davis Tax Committee:

• DTC comments on Border Management Agency Bill
• Presentation to Standing Committee on Finance (Parliament) - June 2015
• Presentation to Standing Committee on Finance (Parliament) - November 2016

Closing Report of the Davis Tax Committee