An evaluation of how the new Headquarter Company tax provisions in South Africa should be amended to result in a direct benefit to the fiscus

An evaluation of how the new Headquarter Company tax provisions in South Africa should be amended to result in a direct benefit to the fiscus

During the past few years, South Africa established a competitive headquarter tax regime, which was implemented with the primary goal of encouraging foreign direct investment in South Africa. An important secondary goal was for South Africa to be used as a Holding Company location through which mult...

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Bibliographic Details
Main Author: Bennett, Rene
Other Authors: Manyaka, Puleng Owen
Published: University of Pretoria 2013
Subjects:
Substance requirements
Intermediary holding company (ihc)
Headquarter company regime
UCTD
Online Access:http://hdl.handle.net/2263/26404
Bennett, R 2012, An evaluation of how the new Headquarter Company tax provisions in South Africa should be amended to result in a direct benefit to the fiscus, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26404 >
http://upetd.up.ac.za/thesis/available/etd-07182013-122859/

Internet

http://hdl.handle.net/2263/26404
Bennett, R 2012, An evaluation of how the new Headquarter Company tax provisions in South Africa should be amended to result in a direct benefit to the fiscus, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26404 >
http://upetd.up.ac.za/thesis/available/etd-07182013-122859/

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