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Title Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition. | ||
Full text
http://hdl.handle.net/11427/12203 | ||
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Date 2012 | ||
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Author(s) Van Wijk, Adriaan Jacobus | ||
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Contributor(s) West, Craig | ||
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Abstract Includes abstract. - Includes bibliographical references. - 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. | ||
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Subject(s) Taxation | ||
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Language eng | ||
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Publisher University of Cape Town; Faculty of Commerce; Department of Commercial Law | ||
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Type of publication Masters; MCom | ||
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Repository Cape Town - OpenUCT, University of Cape Town 
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| Added to C-A: 2017-03-10;17:10:44 |
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