An analysis of the South African controlled foreign company regime in light of amendments in the United Kingdom / Johannes Andrias Viviers
With constant changes in the nature of businesses, the way businesses are managed and the manner in which corporate groups are structured, a valid risk exists that legislation, including controlled foreign company (CFC) legislation can become outdated. The implication is that a country’s tax base wi...
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| Language: | en |
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2014
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| Online Access: | http://hdl.handle.net/10394/12217 |