The effectiveness of the South African double taxation relief provisions for South African companies investing in other African estates

The effectiveness of the South African double taxation relief provisions for South African companies investing in other African estates

South Africa has expressed its desire to be the gateway for investment into Africa. With its residence-based tax system which taxes the worldwide income of its tax residents, South African companies will be open to double taxation where the investee country claims jurisdiction to tax income generate...

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Bibliographic Details
Main Author: De Souza Drummond, Elizabeth Lucy
Other Authors: Manyaka, Puleng Owen
Published: University of Pretoria 2013
Subjects:
Tax exemptions
Double taxation
Belastingvrystellings
International taxation
Verligting van dubbelbelasting
Foreign tax credits
Inkomste van buitelandse oorsprong
Korting vir buitelandse belasting
Internasionale belasting
Dubbelbelasting
Foreign source income
Double taxation relief
UCTD
Online Access:http://hdl.handle.net/2263/26831
De Souza Drummond, EL 2012, The effectiveness of the South African double taxation relief provisions for South African companies investing in other African estates, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26831 >
http://upetd.up.ac.za/thesis/available/etd-07292013-120755/

Internet

http://hdl.handle.net/2263/26831
De Souza Drummond, EL 2012, The effectiveness of the South African double taxation relief provisions for South African companies investing in other African estates, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26831 >
http://upetd.up.ac.za/thesis/available/etd-07292013-120755/

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