"Place of effective management" - a South Africa perspective
The comments submitted by The South African Institute of Chartered Accountants (hereinafter referred to as “SAICA”) to the Discussion Paper issued by the South African Revenue Service (hereinafter referred to as “SARS”) in respect of Interpretation Note 61, included the following important introduct...
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University of Pretoria
2013
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Online Access: | http://hdl.handle.net/2263/26663 Jonker, J 2012, "Place of effective management" - a South Africa perspective , LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26663 > http://upetd.up.ac.za/thesis/available/etd-07252013-120735/ |