A critical examination of the income tax provisions relating to the taxation of foreign income of residents as defined
The Budget speech of 23 February 2000 by the Minister of Finance marked the introduction of significant changes to the income tax system of the Republic of South Africa (Republic). A residence-based system of taxation (RBT) was adopted for years of assessment commencing on or after 1 January 2001 an...
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| Format: | Others |
| Language: | English |
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University of Port Elizabeth
2004
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| Online Access: | http://hdl.handle.net/10948/391 |