@techreport{35801,
  author       = {{Safaei, Reyhaneh}},
  title        = {{{Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges}}},
  volume       = {{79}},
  year         = {{2022}},
}

@techreport{35802,
  author       = {{Shabestari, Mehrzad Azmi and Safaei, Reyhaneh}},
  title        = {{{Changes in Transfer Pricing Regulations and Corporate Investment Decisions}}},
  year         = {{2022}},
}

@techreport{24677,
  author       = {{Eberhartinger, Eva and Safaei, Reyhaneh and Sureth-Sloane, Caren and Wu, Yuchen}},
  issn         = {{1556-5068}},
  title        = {{{Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance}}},
  doi          = {{10.2139/ssrn.3911228}},
  year         = {{2021}},
}

@inbook{21426,
  abstract     = {{This chapter examines the drivers of corporate income tax complexity for
multinational corporations in South Africa. Based on unique data from a
global survey of tax consultants which was conducted in 2016 by Hoppe et al,
novel insights can be provided into the complexity of the South African tax
system. The data enable a comparison of South Africa with the global mean
of tax complexity, as well as with its major trade and investment partners. It
is further possible to distinguish between different areas of tax complexity, ie,
tax code complexity (complexity inherent in the different regulations of the
tax code) and tax framework complexity (complexity that arises from the
features and processes of a tax system). Frequent changes in tax regulations,
ambiguity and interpretation, as well as record-keeping, are found to be the
most important complexity drivers in the tax code of South Africa. The
analysis further highlights that anti-avoidance provisions, such as transfer
pricing and controlled foreign corporation rules, are perceived as most
complex. With respect to tax framework complexity, the poor disclosure of
audit selection criteria, the lack of experience or technical skills of tax officers
in the audit process and problems associated with tax refunds appear to be
serious concerns. Even though South Africa’s overall tax system complexity
does not seem to differ very much from other related countries, a closer look
into the details reveals a number of future challenges.}},
  author       = {{Hoppe, Thomas and Safaei, Reyhaneh and Singleton, Amanda and Sureth-Sloane, Caren}},
  booktitle    = {{Tax Simplification - An African Perspective}},
  editor       = {{Evans, Chris and Franzsen, Riël and Stack, Elizabeth}},
  isbn         = {{978-1-920538-96-5}},
  pages        = {{267--293}},
  publisher    = {{Pretoria University Law Press}},
  title        = {{{Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey}}},
  year         = {{2019}},
}