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International Tax Planning: The Concept of Place of Effective Management

This dissertation will study certain aspects of the South African Income Tax Act2 such as residence-based concepts, with specific reference to place of effective management, which brings a taxpayer within the ambit of the South African Tax Law. It will also address issues regarding Double taxation a...

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Bibliographic Details
Main Author: Goosen, Chantelle
Format: Thesis
Language:English
Published: Department of Commercial Law 2014
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