Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition.
Includes abstract. === Includes bibliographical references. === The purpose of this study is to test whether or not the lowering of the corporate tax rates and/or the exemption from corporate taxes for manufacturing companies in the SADC region are indicative of member states endeavouring to achieve...
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Format: | Dissertation |
Language: | English |
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University of Cape Town
2015
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Online Access: | http://hdl.handle.net/11427/12203 |
Summary: | Includes abstract. === Includes bibliographical references. === The purpose of this study is to test whether or not the lowering of the corporate tax rates and/or the exemption from corporate taxes for manufacturing companies in the SADC region are indicative of member states endeavouring to achieve a common approach to the treatment and application of tax incentives and simultaneously avoid harmful tax competition. |
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