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Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime

Includes bibliographical references.

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Bibliographic Details
Main Author: Ward, Grant
Other Authors: Emslie, Trevor
Format: Thesis
Language:English
Published: Department of Commercial Law 2014
Subjects:
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access_status_str Open Access
author Ward, Grant
author2 Emslie, Trevor
author_browse Emslie, Trevor
Ward, Grant
author_facet Emslie, Trevor
Ward, Grant
author_sort Ward, Grant
collection Thesis
description Includes bibliographical references.
format Thesis
id oai:open.uct.ac.za:11427/9153
institution University of Cape Town (South Africa)
language eng
last_indexed 2026-06-10T12:32:42.829Z
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 Commercial Law
publisherStr Department of Commercial Law
record_format dspace
source_str UCTD — University of Cape Town Open Access Repository
spelling oai:open.uct.ac.za:11427/9153 Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime Ward, Grant Emslie, Trevor Tax Law Includes bibliographical references. In the 2010 Budget review The South African National Treasury announced it intended to create a business environment that would promote South Africa as a gateway to investment into Africa.1 As such a headquarter company regime would be considered. With globalisation and free movement of capital internationally countries are pursuing holding company regimes to attract investment to, and through, their shores. At the forefront are countries such as Belgium, Denmark, Luxemburg, Mauritius, the Netherlands, Singapore and the United Kingdom.2 Following the 2010 Budget review South Africa has now joined this group. 2014-11-05T03:53:39Z 2014-11-05T03:53:39Z 2014 Thesis Postgraduate Diploma PGDip http://hdl.handle.net/11427/9153 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town
spellingShingle Tax Law
Ward, Grant
Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime
title Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime
title_full Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime
title_fullStr Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime
title_full_unstemmed Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime
title_short Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime
title_sort investing into africa comparison between south african headquarter company and mauritian gbc1 regime
topic Tax Law
url http://hdl.handle.net/11427/9153
work_keys_str_mv AT wardgrant investingintoafricacomparisonbetweensouthafricanheadquartercompanyandmauritiangbc1regime