Browsing School of Management, IT and Governance by Subject "Taxation--Law and legislation--South Africa."

Now showing items 1-1 of 1

A critical legal analysis of the regime for the taxation of controlled foreign entities in terms of Section 9D of the Income Tax Act no.58 of 1962.

Seonath, Manoj Kumar. (2003)

For eighty-six years up to the year 2000, the South African income tax system was based primarily on the source principle. This meant that only income which was from a source in the Republic or deemed to be from a source ...