Browsing Research Articles (Accounting) by Subject "Source-based tax system"

Browsing Research Articles (Accounting) by Subject "Source-based tax system"

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  • The taxation of foreign investment income 
    Venter, J.M.P.; Stiglingh, M. (Madeleine) (School of Accounting Sciences, University of Pretoria, 1998)
    This article analyses the principles for determining the source of income in South Africa for tax purposes. The fact that South Africa is increasingly becoming part of the international community, has resulted in changes ...