A comparison of the tax efficiency of direct versus indirect investment into South Africa

A comparison of the tax efficiency of direct versus indirect investment into South Africa

Multinational enterprises are continuously in search of investment opportunities to grow their businesses. For over two decades South Africa, being one of the economic powerhouses of Africa, has been one such target for global investors. A company planning to invest in South Africa will attempt to i...

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Bibliographic Details
Main Author: Joosub, Asif
Other Authors: Du Preez, Hanneke
Published: University of Pretoria 2013
Subjects:
Belastingeffektiwiteitsvergelyking
The netherlands
Intermediary holding company
Tax efficiency comparison
Cyprus
Direkte belegging
Indirekte belegging
Belastingtoevlugsoorde
Direct investment
Mauritius
Cross-border investment
Taxhaven
Indirect investment
Intermediêre houermaatskappy
Nederland
Oorgrensbelegging
UCTD
Online Access:http://hdl.handle.net/2263/27262
Joosub, A 2012, A comparison of the tax efficiency of direct versus indirect investment into South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/27262 >
http://upetd.up.ac.za/thesis/available/etd-08142013-172401/

Internet

http://hdl.handle.net/2263/27262
Joosub, A 2012, A comparison of the tax efficiency of direct versus indirect investment into South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/27262 >
http://upetd.up.ac.za/thesis/available/etd-08142013-172401/

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