Taxation of holding companies in the Netherlands : a South African observation

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dc.contributor.author Legwaila, Thabo
dc.date.accessioned 2012-10-03T06:58:39Z
dc.date.available 2012-10-03T06:58:39Z
dc.date.issued 2012
dc.description.abstract The South African government has expressed an intention to market itself as a gateway to investment in Africa. This will be achieved inter alia by redesigning certain aspects of the tax laws in order to encourage investment into South Africa in the form of headquarter companies as a special kind of holding companies. The Netherlands has over time adjusted its tax regime to achieve the same goal, viz, to attract holding companies for investment into European countries and globally. Specifically, the Dutch participation exemption and the advance-tax ruling system have been hailed as the key tax instruments that are instrumental in attracting foreign residents to set up holding companies in the Netherlands. Furthermore, the intentional absence of various tax instruments such as controlled foreign-company provisions and exchange-control regulations further enhance the Netherlands' suitability to host holding companies. In light of the South African government's intentions to attract holding companies, it is important to study the Dutch system applicable to holding companies to see what attributes, if any, South Africa could also adopt. en_US
dc.description.uri http://www.journals.co.za/ej/ejour_obiter.html en_US
dc.identifier.citation Legwaila, T 2012, 'Taxation of holding companies in the Netherlands : a South African observation', Obiter, vol. 33, no. 1, pp. 1-26. en_US
dc.identifier.issn 1682-5853
dc.identifier.uri http://hdl.handle.net/2263/19961
dc.language.iso en en_US
dc.publisher Faculty of Law, University of Port Elizabeth en_US
dc.rights Faculty of Law, University of Port Elizabeth en_US
dc.subject Taxation en_US
dc.subject Holding companies en_US
dc.subject Netherlands en_US
dc.title Taxation of holding companies in the Netherlands : a South African observation en_US
dc.type Article en_US


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