"Place of effective management" - a South Africa perspective

dc.contributor.advisorLouw, C (Adv.)en
dc.contributor.emailupetd@up.ac.zaen
dc.contributor.postgraduateJonker, Janienen
dc.date.accessioned2013-09-07T07:08:25Z
dc.date.available2013-07-29en
dc.date.available2013-09-07T07:08:25Z
dc.date.created2013-04-18en
dc.date.issued2013-07-29en
dc.date.submitted2013-07-25en
dc.descriptionDissertation (LLM)--University of Pretoria, 2013.en
dc.description.abstractThe comments submitted by The South African Institute of Chartered Accountants (hereinafter referred to as “SAICA”) to the Discussion Paper issued by the South African Revenue Service (hereinafter referred to as “SARS”) in respect of Interpretation Note 61, included the following important introductory comments: “We heartily welcome and endorse the revised approach, which brings the South African interpretation closer to international norm. South Africa is too small an economy in the world to be out of step with the general consensus view, including the views of our main treaty partners (who are mainly OECD members). It also reduces the prospect of having to resort to a mutual agreement procedure; not to mention reducing the likelihood of litigation in the South African courts.” South Africa‟s approach to the determination of a legal person‟s “place of effective management” (hereinafter referred to as “POEM”) differs from the international approach and has resulted not only in adverse tax implications, but also in a lot of uncertainty for various taxpayers.en
dc.description.availabilityunrestricteden
dc.description.departmentMercantile Lawen
dc.identifier.citationJonker, J 2012, "Place of effective management" - a South Africa perspective , LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26663 >en
dc.identifier.otherF13/4/616/gmen
dc.identifier.upetdurlhttp://upetd.up.ac.za/thesis/available/etd-07252013-120735/en
dc.identifier.urihttp://hdl.handle.net/2263/26663
dc.language.isoen
dc.publisherUniversity of Pretoriaen_ZA
dc.rights© 2012 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoriaen
dc.subjectSouth African Revenue Service (SARS)en
dc.subjectSouth African Institute of Chartered Accountants (SAICA)en
dc.subjectPlace of effective management (poem)en
dc.subjectUCTDen_US
dc.title"Place of effective management" - a South Africa perspectiveen
dc.typeDissertationen

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