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Challenges regarding the establishment of headquarter companies in African countries
Mini Dissertation (LLM)--University of Pretoria, 2014.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2015
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| _version_ | 1867613466672496640 |
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| access_status_str | Open Access |
| author2 | Louw, C (Adv.) |
| author_browse | Louw, C (Adv.) |
| author_facet | Louw, C (Adv.) |
| collection | Thesis |
| dc_rights_str_mv | © 2015 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (LLM)--University of Pretoria, 2014. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/45970 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:35.732Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/45970 Challenges regarding the establishment of headquarter companies in African countries Louw, C (Adv.) Arendse, Thamatha-Mari UCTD Mini Dissertation (LLM)--University of Pretoria, 2014. This dissertation evaluates the South African headquarter company provisions and their suitability as a gateway for investment into Africa, when compared with the UK, Netherlands and Botswana. When considering how the South African headquarter company provisions have developed since their re-introduction in 2011, it is evident that the regime is beneficial; specifically through the absence of the controlled foreign company (‘CFC’) rules, transfer pricing concessions, and the conclusion of double tax agreements (‘DTAs’). When compared with a similar taxing jurisdiction such as the UK, South Africa appears equally competitive. The UK has also identified its tax regime as an ideal holding or headquarter location for business activities into the rest of the world (including Africa). The UK has affirmed its commitment as a holding company jurisdiction through the reduction of its corporate income tax rate, the overhaul of its CFC provisions, and the absence of exchange control and dividends withholding tax. As a result of the UK’s historical presence in Africa, it too has an extensive DTA network in Africa. Upon closer inspection, it appears that concessions available to a UK resident company are similar to a South African headquarter company. When compared with other African jurisdictions, the Botswana IFSC regime appears less competitive than the South African regime. Similarly, the ‘traditional’ use of a Netherlands holding company appears to be better suited as a holding company regime for business activity in Europe. Accordingly, the South African headquarter company provisions provide efficient, practical and commercial concessions for multinationals as a gateway into Africa. tm2015 Mercantile Law LLM Unrestricted 2015-07-02T11:06:16Z 2015-07-02T11:06:16Z 2015/04/16 2014 Mini Dissertation Arendse, T 2014, Challenges regarding the establishment of headquarter companies in African countries, LLM Mini-dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/45970> A2015 http://hdl.handle.net/2263/45970 en © 2015 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Challenges regarding the establishment of headquarter companies in African countries |
| title | Challenges regarding the establishment of headquarter companies in African countries |
| title_full | Challenges regarding the establishment of headquarter companies in African countries |
| title_fullStr | Challenges regarding the establishment of headquarter companies in African countries |
| title_full_unstemmed | Challenges regarding the establishment of headquarter companies in African countries |
| title_short | Challenges regarding the establishment of headquarter companies in African countries |
| title_sort | challenges regarding the establishment of headquarter companies in african countries |
| topic | UCTD |
| url | http://hdl.handle.net/2263/45970 |