The meaning of place of 'effective management' in the context of South African domestic tax law
South Africa has a residence based system of taxation in which South African tax residents are taxed on their worldwide income. A company or other artificial person is regarded as a South African resident for tax purposes if it is incorporated, established or formed in South Africa or if its ‗effect...
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| Format: | Others |
| Language: | English |
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Nelson Mandela Metropolitan University
2012
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| Online Access: | http://hdl.handle.net/10948/d1018822 |