Browsing Economic and Management Sciences by Subject "Foreign business establishment"
Now showing items 1-4 of 4
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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 ... -
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 ...