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The taxation in South Africa of business profits of controlled foreign companies: in conflict with international law?
The face of commerce has become progressively more globalised in the past decades, facilitated by among other factors, telecommunication improvements and the ease and speed of travel.1 An increasing number of South African companies are expanding their business internationally, and directly controll...
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| Format: | Thesis |
| Language: | English English |
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Centre for Law and Society
2026
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