The suitability of the South African corporate tax regime for the use of South African resident intermediary holding companies
An Intermediary Holding Company (“IHC”) is a company that is interposed between an ultimate holding company and the operating subsidiaries of a group of companies. The IHC operates at an international level such that either its holding company or its subsidiaries or both are located in a country for...
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University of Pretoria
2013
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Online Access: | http://hdl.handle.net/2263/24871 Legwaila, T 2010, The suitability of the South African corporate tax regime for the use of South African resident intermediary holding companies, LLD thesis, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/24871 > http://upetd.up.ac.za/thesis/available/etd-05222010-170510/ |
Internet
http://hdl.handle.net/2263/24871Legwaila, T 2010, The suitability of the South African corporate tax regime for the use of South African resident intermediary holding companies, LLD thesis, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/24871 >
http://upetd.up.ac.za/thesis/available/etd-05222010-170510/