A suggested interpretation note for section 9D of the Income Tax Act / J.N. De Abrea

A suggested interpretation note for section 9D of the Income Tax Act / J.N. De Abrea

Show other versions (1)

Controlled foreign company ('CFC') legislation was introduced in phases to co-incide with South Africa?s move from a source based system to a residence based system. Initially with the introduction of the legislation it was directed at those foreign entities earning passive income. However...

Full description

Bibliographic Details
Main Author: De Abreu, Jeannine Netto
Published: North-West University 2011
Subjects:
Section 9D of the Income Tax Act
Controlled foreign company
Country of residence
Foreign business establishment
Foreign company
Foreign financial instrument holding company
Foreign tax year
Participation rights
Voting rights
Permanent establishment
Comparable prices
Passive income
Online Access:http://hdl.handle.net/10394/4476

Internet

http://hdl.handle.net/10394/4476

Similar Items