Browsing by Subject "Exit tax charge"

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Implications of ceasing to be a controlled foreign company: a comparative study on total exit tax

Chauke, Vongani Venus (North-West University (South Africa), 2020)

The Controlled Foreign Company (CFC) rules were introduced in South Africa in 1997 under section 9D of the Income Tax Act (58 of 1962) to protect the South African taxation base. The CFC rules are supported by the Organization ...