The tax treatment of holding companies in Mauritius : lessons for South Africa
| dc.contributor.author | Legwaila, Thabo | |
| dc.date.accessioned | 2011-06-09T10:12:02Z | |
| dc.date.available | 2011-06-09T10:12:02Z | |
| dc.date.issued | 2011 | |
| dc.description.abstract | The South African government announced in the 2010 Budget Review that it intends to promote South Africa as a gateway to investment into Africa. During the years 2010 and 2011, government intends to undertake investigations as to what steps it should take in order 'to enhance our attractiveness as a viable and effective location from which businesses can extend their African operations'. It is envisioned that some '[r]elief from exchange control and taxation for various types of headquarter companies located in South Africa will be considered'. | en |
| dc.description.uri | http://upetd.up.ac.za/thesis/available/etd-05222010-170510/ | en_US |
| dc.identifier.citation | Legwaila, T 2011, 'The tax treatment of holding companies in Mauritius : lessons for South Africa', SA Mercantile Law Journal / SA Tydskrif vir Handelsreg, vol. 23, no. 1, pp. 1-15. [http://www.jutalaw.co.za/catalogue/itemdisplay.jsp?item_id=3602] | en |
| dc.identifier.issn | 1015-0099 | |
| dc.identifier.uri | http://hdl.handle.net/2263/16751 | |
| dc.language.iso | en | en_US |
| dc.publisher | Juta Law | en_US |
| dc.rights | © 2011. All rights reserved. | en_US |
| dc.subject.lcsh | Holding companies -- Taxation -- Mauritius | en |
| dc.subject.lcsh | Taxation -- South Africa | en |
| dc.title | The tax treatment of holding companies in Mauritius : lessons for South Africa | en |
| dc.type | Article | en |