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Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings?
Includes abstract. Includes bibliographical references (leaves 65-70).
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2014
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| _version_ | 1867613162859134977 |
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| access_status_str | Open Access |
| author | Kriel, Elsabe |
| author2 | West, Craig |
| author_browse | Kriel, Elsabe West, Craig |
| author_facet | West, Craig Kriel, Elsabe |
| author_sort | Kriel, Elsabe |
| collection | Thesis |
| description | Includes abstract.
Includes bibliographical references (leaves 65-70). |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/5906 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:31:45.395Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | Department of Finance and Tax |
| publisherStr | Department of Finance and Tax |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/5906 Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings? Kriel, Elsabe West, Craig Taxation Includes abstract. Includes bibliographical references (leaves 65-70). 2014-07-31T12:41:37Z 2014-07-31T12:41:37Z 2012 Master Thesis Masters MCom http://hdl.handle.net/11427/5906 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | Taxation Kriel, Elsabe Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings? |
| thesis_degree_str | Master's |
| title | Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings? |
| title_full | Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings? |
| title_fullStr | Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings? |
| title_full_unstemmed | Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings? |
| title_short | Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings? |
| title_sort | place of effective management and place of business a critical analysis of whether or not these phrases as used in the income tax act and companies act respectively should be aligned or have different meanings |
| topic | Taxation |
| url | http://hdl.handle.net/11427/5906 |
| work_keys_str_mv | AT krielelsabe placeofeffectivemanagementandplaceofbusinessacriticalanalysisofwhetherornotthesephrasesasusedintheincometaxactandcompaniesactrespectivelyshouldbealignedorhavedifferentmeanings |