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.
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Date
2002
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Abstract
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.
Description
Thesis (LL.M.)-University of KwaZulu-Natal, Durban, 2002.
Keywords
Domicile of corporations., Domicile in taxation., Domicile of corporations--South Africa., Domicile in taxation--South Africa., Theses--Law.