Browsing by Subject "International tax"
Now showing items 1-3 of 3
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An analysis of the South African tax treatment of interests in foreign companies held through foreign trusts
(North-West University (South Africa), 2021)South Africa is a high rate tax country and it is common for taxpayers to develop global avoidance strategies to reduce the amount of tax they are liable for. This pertains especially to taxpayers in the international trade ... -
An evaluation of transfer pricing provisions for financial assistance granted by a foreigner to a resident
(North-West University (South Africa), 2020)Transfer pricing rules are anti-avoidance measures that are governed by section 31 of the South African Income Tax Act No. 58 of 1962 (Income Tax Act). Section 31(6) of the Income Tax Act provides an exemption (subject to ... -
'n Raamwerk vir Suid-Afrikaanse belastingwetgewing met betrekking tot intermediêre beleggingsvoertuie na die res van Afrika
(North-West University (South Africa) , Potchefstroom Campus, 2016)World-renowned countries that are well known by investors to incorporate their intermediary companies include the United Kingdom, Belgium, the Netherlands, Mauritius and Singapore. South Africa also implemented a new ...
