Mazansky, Ernest
Abolition of “loop structures” in South Africa makes for easier international planning electrónico / Ernest Mazansky .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author examines how relaxations of the exchange control rules following recent changes to tax law in relation to, inter alia, the capital gains tax and controlled foreign company rules, have facilitated international structuring with regard to South African corporates and individuals.
IMPUESTOS
SOCIEDADES EXTRANJERAS CONTROLADAS
PLANIFICACION FISCAL INTERNACIONAL
SUDAFRICA
Bulletin for International Taxation 0007-4624v. 75, n. 3, 2021
Abolition of “loop structures” in South Africa makes for easier international planning electrónico / Ernest Mazansky .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author examines how relaxations of the exchange control rules following recent changes to tax law in relation to, inter alia, the capital gains tax and controlled foreign company rules, have facilitated international structuring with regard to South African corporates and individuals.
IMPUESTOS
SOCIEDADES EXTRANJERAS CONTROLADAS
PLANIFICACION FISCAL INTERNACIONAL
SUDAFRICA
Bulletin for International Taxation 0007-4624v. 75, n. 3, 2021