Browsing Economic and Management Sciences by Subject "Place of effective management"
Now showing items 1-3 of 3
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The effectiveness of the 'place of effective management' tie-breaker rule in the OECD Model Tax Convention
(North-West University, 2010)Double taxation could arise in a situation where resident- resident conflicts occur. Resident–resident conflicts occur in the situation where both countries regard such a person as a “resident” for tax purposes under their ... -
An international comparative study of South African controlled foreign company legislation
(2014)Globalisation of trade and investment has led multinational enterprises to develop strategies to maximise profits by investing in countries with a favourable tax climate, resulting in loss of tax revenue to domestic ... -
The residence definition within the framework of the headquarter company regime in the context of investment into Africa
(2014)Since the declaration of South Africa as the Gateway to Africa in 2010 by National Treasury, various changes have been made to South African legislation to make South Africa more attractive to foreign investors looking to ...