Determining the residency of companies: Difficulties in interpreting ‘place of effective management’
Even South Africa’s Income Tax Act No. 58 of 1962 uses the terminology ‘place of effective management’ when determining the residency of companies. This term is not, however, defined in the said legislation and there is no South African case law specifically dealing with this matter. In contrast, th...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2012-04-01
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| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/309 |