Taxation of offshore hybrid entities: The South African perspective
This research report examines how the classification and taxation of offshore hybrid entities from a South African tax perspective compares to international approaches. It analysis the concept of hybrid entities, discusses the issues arising from the use of these entities in cross-border activiti...
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| Format: | Others |
| Language: | en |
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2014
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| Online Access: | http://hdl.handle.net/10539/15172 |