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Factors to be considered when establishing the place of effective management in a digital economy
South Africa applies a residence-based tax system and accordingly a legal person or company is regarded as tax resident in South Africa if it is incorporated, established or formed in South Africa or if it has its place of effective management (POEM) in South Africa. Further, the POEM test is also u...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2016
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