Browsing Economic and Management Sciences by Subject "Controlled Foreign Company"
Now showing items 1-2 of 2
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An analysis of the South African controlled foreign company regime in light of amendments in the United Kingdom
(2014)With constant changes in the nature of businesses, the way businesses are managed and the manner in which corporate groups are structured, a valid risk exists that legislation, including controlled foreign company (CFC) ... -
Implications of ceasing to be a controlled foreign company: a comparative study on total exit tax
(North-West University (South Africa), 2020)The Controlled Foreign Company (CFC) rules were introduced in South Africa in 1997 under section 9D of the Income Tax Act (58 of 1962) to protect the South African taxation base. The CFC rules are supported by the Organization ...