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

dc.contributor.authorLegwaila, Thabo
dc.date.accessioned2012-10-03T06:58:39Z
dc.date.available2012-10-03T06:58:39Z
dc.date.issued2012
dc.description.abstractThe 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.urihttp://www.journals.co.za/ej/ejour_obiter.htmlen_US
dc.identifier.citationLegwaila, 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.issn1682-5853
dc.identifier.urihttp://hdl.handle.net/2263/19961
dc.language.isoenen_US
dc.publisherFaculty of Law, University of Port Elizabethen_US
dc.rightsFaculty of Law, University of Port Elizabethen_US
dc.subjectTaxationen_US
dc.subjectHolding companiesen_US
dc.subjectNetherlandsen_US
dc.titleTaxation of holding companies in the Netherlands : a South African observationen_US
dc.typeArticleen_US

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