An international comparison - tax implication of a controlled foreign company ceased to be controlled in South Africa

An international comparison - tax implication of a controlled foreign company ceased to be controlled in South Africa

As a result of globalisation there are endless business opportunities out there in the business world. South African tax residents may purchase shares in a foreign company as an investment which can lead to that company being effectively controlled in South Africa for South African tax purposes. Whe...

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Bibliographic Details
Main Author: Vermeulen, Ansius M.
Other Authors: Du Preez, Hanneke
Language:en
Published: 2014
Subjects:
Controlled foreign company
Tax residents
Exit tax charge
Tax policies
Disposal
Equity shares
UCTD
Online Access:http://hdl.handle.net/2263/41248
Vermeulen, A 2014, An international comparison - tax implication of a controlled foreign company ceased to be controlled in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/41248>

Internet

http://hdl.handle.net/2263/41248
Vermeulen, A 2014, An international comparison - tax implication of a controlled foreign company ceased to be controlled in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/41248>

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