Abolition of “loop structures” in South Africa makes for easier international planning electrónico Ernest Mazansky
By: Mazansky, Ernest
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTOS | SOCIEDADES EXTRANJERAS CONTROLADAS | PLANIFICACION FISCAL INTERNACIONAL | SUDAFRICA
In:
Bulletin for International Taxation v. 75, n. 3, 2021Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/3-4 (Browse shelf) | Available | BIT/2021/3-4 |
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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.
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