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