International Tax Planning: The Concept of Place of Effective Management

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dc.contributor.authorGoosen, Chantelleen_ZA
dc.date.accessioned2014-07-30T18:13:17Z
dc.date.available2014-07-30T18:13:17Z
dc.date.issued2014-07-30
dc.description.abstractThis dissertation will study certain aspects of the South African Income Tax Act2 such as residence-based concepts, with specific reference to place of effective management, which brings a taxpayer within the ambit of the South African Tax Law. It will also address issues regarding Double taxation agreements and the impact of all these issues on companies trading internationally. This paper is intended to raise an awareness of the current issues, general principles and practices to be taken into account when organizing a company's affairs to limit the tax liability in South Africa.en_ZA
dc.identifier.apacitationGoosen, C. (2014). <i>International Tax Planning: The Concept of Place of Effective Management</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/4624en_ZA
dc.identifier.chicagocitationGoosen, Chantelle. <i>"International Tax Planning: The Concept of Place of Effective Management."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014. http://hdl.handle.net/11427/4624en_ZA
dc.identifier.citationGoosen, C. 2014-07-30. International Tax Planning: The Concept of Place of Effective Management. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Goosen, Chantelle AB - This dissertation will study certain aspects of the South African Income Tax Act2 such as residence-based concepts, with specific reference to place of effective management, which brings a taxpayer within the ambit of the South African Tax Law. It will also address issues regarding Double taxation agreements and the impact of all these issues on companies trading internationally. This paper is intended to raise an awareness of the current issues, general principles and practices to be taken into account when organizing a company's affairs to limit the tax liability in South Africa. DA - 2014-07-30 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2014 T1 - International Tax Planning: The Concept of Place of Effective Management TI - International Tax Planning: The Concept of Place of Effective Management UR - http://hdl.handle.net/11427/4624 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/4624
dc.identifier.vancouvercitationGoosen C. International Tax Planning: The Concept of Place of Effective Management. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/4624en_ZA
dc.language.isoenen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.titleInternational Tax Planning: The Concept of Place of Effective Managementen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameLLMen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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