South African Controlled Foreign Companies' Rules and the Digital Economy
South Africa's controlled foreign company ("CFC") rules were enacted more than two decades ago before most of today's business models existed. These are anti-avoidance rules that ensure the South African taxation of profits diverted offshore by South African residents. In terms...
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| Format: | Article |
| Language: | Afrikaans |
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North-West University
2023-11-01
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| Series: | Potchefstroom Electronic Law Journal |
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| Online Access: | https://perjournal.co.za/article/view/15563 |