Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition.

The purpose of this study is to test whether or not the lowering of the corporate tax rates and/or the exemption from corporate taxes for manufacturing companies in the SADC region are indicative of member states endeavouring to achieve a common approach to the treatment and application of tax incentives and simultaneously avoid harmful tax competition.

Grantor dc:publisher.institution

Department of Commercial Law

Year dc:date.issued

2012

Author dc:creator

• Van Wijk, Adriaan Jacobus

Advisor dc:contributor.advisor

• West, Craig

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/12203

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/12203