International Tax Planning: The Concept of Place of Effective Management
This dissertation will study certain aspects of the South African Income Tax Act2 such as residence-based concepts, with specific reference to place of effective management, which brings a taxpayer within the ambit of the South African Tax Law. It will also address issues regarding Double taxation a...
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| Format: | Dissertation |
| Language: | en |
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University of Cape Town
2014
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| Online Access: | http://hdl.handle.net/11427/4624 |