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Browsing Mercantile Law by Subject "South african corporate tax regime"

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The suitability of the South African corporate tax regime for the use of South African resident intermediary holding companies

Legwaila, Thabo (University of Pretoria, 2010-05-24)

An Intermediary Holding Company (“IHC”) is a company that is interposed between an ultimate holding company and the operating subsidiaries of a group of companies. The IHC operates at an international level such that either ...

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