Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 5 of 5 for “"gateway into Africa"”.
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Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?
… crisis that has lead many countries being into financial strife coupled with news reporters and critics commenting on the amount of money that companies are avoiding paying in corporate tax due to the use of tax avoidance schemes and tax havens. Therefore Governments are under increasing …
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An investigation into whether the South African and Mauritian preferential holding company regimes may undermine fiscal transparency
… interest in the untapped growth offered by the African continent is increasing dramatically. The South African Headquarter Company and the Mauritian Global Business Licence regimes, offer the most expansive double tax treaty networks of all African holding company regimes. Therefore, both of …
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South Africa's headquarter company regime: a gateway barred from within
This paper aims to determine whether South Africa's section 9I headquarter company regime is fit for the purpose of incentivising multi-national enterprises to locate strategically beneficial activities in South Africa. Part I investigates the tax policy appropriateness of s9I in the context of a …
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An investigation into the application of the Aerotropolis strategy to the Cape Town International Airport from a Global South Urban Planning perspective
… linked Aerotropoli. On the other hand, although Africa has 12% of the global population and represents 1% of global airfreight and passenger volumes, these figures are expected to increase over time. As South Africa is considered the gateway into Africa, the national led Oliver Reginald Tambo …
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Practical challenges in applying The Place of Effective Management Test for Tax Residency in the context of South Africa's Headquarter Company Regime
… made. As such, a company headquartered in South Africa with a presence in other regional countries may have senior management based in South Africa and senior management in the regions, but may find the subsidiary restricted by the interpretation of POEM. The South African-headquartered company …