Browsing Electronic Theses and Dissertations (ETDs) by Subject "Controlled foreign company"
Now showing items 1-2 of 2
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The residence definition within the framework of the headquarter company regime in the context of investment into Africa
(2014)Since the declaration of South Africa as the Gateway to Africa in 2010 by National Treasury, various changes have been made to South African legislation to make South Africa more attractive to foreign investors looking to ... -
A suggested interpretation note for section 9D of the Income Tax Act
(North-West University, 2010)Controlled foreign company ('CFC') legislation was introduced in phases to co-incide with South Africa's move from a source based system to a residence based system. Initially with the introduction of the legislation it ...