The aim of this dissertation is to carry out the following:
• Discuss the concept of residency in South Africa and the evolution to the residence basis
of taxation in South Africa.
• Examine the Organisation for Economic Co-operation and Development's (OECD) stance
on the concept of 'effective management'.
• Examine the laws of the United Kingdom, certain European countries and Australia with
regard to the concepts of 'management and control', 'management or control', ' place of
effective management' and 'effective management'.
• Formulate a definition of the term 'place of effective management' in South Africa using
these guidelines obtained from the various countries discussed. / Thesis (LL.M.)-University of KwaZulu-Natal, Durban, 2002.
Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:ukzn/oai:http://researchspace.ukzn.ac.za:10413/6137 |
Date | January 2002 |
Creators | Maharaj, Reshika. |
Contributors | Mitchell, Lindsay. |
Source Sets | South African National ETD Portal |
Language | English |
Detected Language | English |
Type | Thesis |
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