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Title The taxation of foreign investment income
Full text http://hdl.handle.net/2263/10907
Date 1998
Author(s) Venter, J.M.P.; Stiglingh, M. (Madeleine)
Abstract This article analyses the principles for determining the source of income in South Africa for tax purposes. The fact that South Africa is increasingly becoming part of the international community, has resulted in changes in the economic environment. This means that current legislation is inadequate to prevent the erosion of the South African tax bases. The South African Revenue Services therefore introduced new legislation to prevent this loss of income. In this article the legislation is examined and illustrated in a practical situation and problems with the application of the various sections are identified.
Subject(s) Controlled foreign entity; Source-based tax system; Foreign entity; Investment income; Passive income; Finance; Tax law; Investments, Foreign -- Taxation
Language en
Publisher School of Accounting Sciences, University of Pretoria
Type of publication Article
Rights School of Accounting Sciences, University of Pretoria
Identifier Venter, JMP & Stiglingh, M 1998, 'The taxation of foreign investment income', Meditari: Accountancy Research, vol. 6, pp. 381-400. [http://www.meditari.org.za]; 1022-2529
Repository Pretoria - University of Pretoria, Theses and Dissertations
Added to C-A: 2009-12-16;15:02:34