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dc.contributor.advisorMitchell, Lindsay.
dc.creatorMaharaj, Reshika.
dc.date.accessioned2012-08-14T07:20:01Z
dc.date.available2012-08-14T07:20:01Z
dc.date.created2002
dc.date.issued2002
dc.identifier.urihttp://hdl.handle.net/10413/6137
dc.descriptionThesis (LL.M.)-University of KwaZulu-Natal, Durban, 2002.en
dc.description.abstractThe aim of this dissertation is to carry out the following: • Discuss the concept of residency in South Africa and the evolution to the residence basis of taxation in South Africa. • Examine the Organisation for Economic Co-operation and Development's (OECD) stance on the concept of 'effective management'. • Examine the laws of the United Kingdom, certain European countries and Australia with regard to the concepts of 'management and control', 'management or control', ' place of effective management' and 'effective management'. • Formulate a definition of the term 'place of effective management' in South Africa using these guidelines obtained from the various countries discussed.en
dc.language.isoenen
dc.subjectDomicile of corporations.en
dc.subjectDomicile in taxation.en
dc.subjectDomicile of corporations--South Africa.en
dc.subjectDomicile in taxation--South Africa.en
dc.subjectTheses--Law.en
dc.titleA discussion of the concept of the 'place of effective management' in the context of South African law, using internationally established principles of corporate residency from the United Kingdom, Europe and Australia as guidelines to formulating this concept in South African law.en
dc.typeThesisen


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