Assessment of the purpose of South Africa's controlled foreign company rules
Controlled foreign company (CFC) rules are anti-avoidance provisions designed to deter taxpayers from shifting their capital (and resultant income) to low-tax jurisdictions. Adoption of these rules in South Africa coincided with the relaxation of exchange control laws which opened up borders to inwa...
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| Format: | Dissertation |
| Language: | English |
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Faculty of Commerce
2021
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| Online Access: | http://hdl.handle.net/11427/32682 |