Browsing Economic and Management Sciences by Subject "Multinational enterprises"
Now showing items 1-3 of 3
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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 ... -
Thin capitalisation : an analysis of the application of the amended section 31(3) of the Income Tax Act no. 58 of 1962
(North-West University (South Africa), Vaal Triangle Campus, 2015)The current Income Tax legislation, in relation to thin capitalisation, requires South African-based entities to transact at an arm’s length basis. This is in accordance with the Draft Interpretation Note issued by the ... -
Wisselkoersblootstelling van multinasionale ondernemings in Suid-Afrika
(North-West University, 2004)Multinational enterprises (MNEs) are central drivers behind neo-liberal globalisation. These enterprises are usually centred in developed countries, with competitive operations in developing countries. The literature on ...