Browsing Economic and Management Sciences by Author "De Abreu, Jeannine Netto"
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A suggested interpretation note for section 9D of the Income Tax Act
De Abreu, Jeannine Netto (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 ...