A discussion of the concept, “place of effective management” and the proposed changes, in the context of South African tax law
The concept, “place of effective management”, is used in South African tax legislation to determine the residency of companies and it is also used by the Organisation for Economic Co-operation and Development (OECD) and in many tax treaties as a tie-breaker clause to determine the residency of compa...
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| Format: | Others |
| Language: | English |
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Rhodes University
2016
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| Online Access: | http://hdl.handle.net/10962/4166 |