A discussion of the concept of the 'place of effective management' in the context of South African law, using internationally established principles of corporate residency from the United Kingdom, Europe and Australia as guidelines to formulating this concept in South African law.

Description

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.

Links & Downloads

1. http://hdl.handle.net/10413/6137

Tags

Domicile of corporations.

Domicile in taxation.

Domicile of corporations--South Africa.

Domicile in taxation--South Africa.

Theses--Law.

Additional Fields

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