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• (author = "Stiglingh, M. (Madeleine)")
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The taxation of foreign investment income

Author(s) : Venter, J.M.P. , Stiglingh, M. (Madeleine)
Description : 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 in the economic environment. This means that current legislation is inadequate ...
Repository : University of Pretoria Research Repository (UPSpace) , View repository documents
Language(s) : English
Subject(s) : Controlled foreign entity , Source-based tax system , Foreign entity , Investment income , Passive income , Finance , Tax law , Investments, Foreign -- Taxation
Publisher(s) : School of Accounting Sciences, University of Pretoria
Contributor(s) :
Source(s) :
Publication Date(s) : 2009-08-04