Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
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...
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English English |
| Published: |
Centre for Law and Society
2026
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
Similar Items: The taxation in South Africa of business profits of controlled foreign companies: in conflict with international law?
- An analysis of the effect of the amendments to the taxation of foreign non-South African employment income
- An international comparison - tax implication of a controlled foreign company ceased to be controlled in South Africa
- The interpretation of South African double taxation agreements under international law
- An analysis of the possible fiscal consequences of a controlled foreign company being declared resident in South Africa– may SARS have its cake and eat it?
- A critical analysis of the Tanzania income tax act, 2004 on resolving international disputes relating to taxation
- Are the South African source rules fit for purpose to facilitate taxation of profits from the digital economy?