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Showing 1 to 1 of 1 for “"South african corporate tax regime"”.
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The suitability of the South African corporate tax regime for the use of South African resident intermediary holding companies
… of a group of companies. Investors have tax and non-tax reasons for conducting business using an IHC, and, depending on the reasons, they determine the location of the IHC based on the characteristics of potential host countries. This thesis analyses the suitability of the South African …