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 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.
