South Africa's headquarter company regime: a gateway barred from within
This paper aims to determine whether South Africa's section 9I headquarter company regime is fit for the purpose of incentivising multi-national enterprises to locate strategically beneficial activities in South Africa. Part I investigates the tax policy appropriateness of s9I in the context of...
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| Format: | Dissertation |
| Language: | English |
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University of Cape Town
2017
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| Online Access: | http://hdl.handle.net/11427/25509 |