Search
Now showing items 1-4 of 4
A 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.
(2002)
The 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 ...
Taxation implications arising from South African residents investing abroad.
(2009)
South African investors who have invested or plan to invest their funds offshore have to comply with various legislations, more particularly, the Income Tax Act and the Exchange Control Act. The change-over process from a ...
A critical commentary and analysis of South African tax legislation affecting the different offshore investment structures that are available to residents.
(2002)
The aim of this dissertation is to provide a detailed and critical commentary on and analysis of
South African tax legislation affecting the different offshore business or investment structures
available to residents of ...
The taxation of e-commerce : an examination of the impact and challenges posed by electronic commerce on the existing tax regime.
(2003)
Rapid advancements in communications technology and the development of the Internet
into a global 'network of networks' are said to be drivers of the 'new economy'. The
access to these networks have stimulated the emergence ...