Browsing by Subject "Controlled foreign companies"
Now showing items 1-2 of 2
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An evaluation of the South African controlled foreign company rules within the digital economy
(North-West University (South Africa), 2021)South Africa has controlled foreign companies (CFC) rules aimed at combating South African residents from shifting their taxable income outside the South African tax net by investing or transacting through South ... -
An international comparative study of South African controlled foreign company legislation
(2014)Globalisation of trade and investment has led multinational enterprises to develop strategies to maximise profits by investing in countries with a favourable tax climate, resulting in loss of tax revenue to domestic ...