Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings?

Kriel, Elsabe

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Department of Finance and Tax

Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings?

dc:creator Kriel, Elsabe

dc:date.issued2012

Abstract

dc:description.abstract

Includes abstract. Includes bibliographical references (leaves 65-70).

Degree

thesis:*

Grantor dc:publisher.institution: Department of Finance and Tax
Year dc:date.issued: 2012

Author and committee

dc:creator, dc:contributor.*

Author dc:creator: Kriel, Elsabe
Advisor dc:contributor.advisor: West, Craig

Rights

Language dc:language.iso: eng

Identifiers

dc:identifier.*

Handle dc:identifier.uri: http://hdl.handle.net/11427/5906
OAI identifier oai:identifier: oai:open.uct.ac.za:11427/5906

Chain of custody

source

Harvested from: University of Cape Town
Base URL: open.uct.ac.za/oai/request
Last updated: 2026-07-22
Source record: OAI-PMH GetRecord

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citation

Kriel, Elsabe. Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings?. Department of Finance and Tax, 2012. http://hdl.handle.net/11427/5906

Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings?

Abstract

Degree

Author and committee

Rights

Identifiers

Chain of custody

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