Browsing Research Articles (Mercantile Law) by Subject "Taxation"

Now showing items 1-3 of 3

Tax reasons for establishing a headquarter company

Legwaila, Thabo (Faculty of Law, University of Port Elizabeth, 2011)

Headquarter companies are generally interposed between the ultimate holding company and the operating subsidiaries of a group of companies. The functions of a headquarter company are mainly to manage investments and to ...
Taxation of holding companies in the Netherlands : a South African observation

Legwaila, Thabo (Faculty of Law, University of Port Elizabeth, 2012)

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 ...
The taxation of illegal receipts. A pyramid of problems! A discussion on ITC 1789 (Income Tax Court - Natal)

Muller, Elzette (Faculty of Law, University of Port Elizabeth, 2007)

The question whether or not income which is received by a taxpayer in the course of carrying on illegal activities should be regarded as being received by or accrued to such taxpayer for purposes of assessing such ...

Now showing items 1-3 of 3

Search UPSpace