Domestic tax law v double tax treaties in the context of controlled foreign companies
The South African fiscal legislators have found it necessary to introduce anti-avoidance legislation which governs controlled foreign companies in order to counteract schemes devised by taxpayers where companies are established outside South Africa for the purpose of diverting income from the South...
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| Format: | Others |
| Language: | English |
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Nelson Mandela Metropolitan University
2014
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| Online Access: | http://hdl.handle.net/10948/3559 |