| 000 | 01146nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143843 _d143843 |
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| 003 | ES-MaIEF | ||
| 005 | 20210323124910.0 | ||
| 007 | ta | ||
| 008 | 210323t2021 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_922218 _aMazansky, Ernest |
|
| 245 | 0 |
_aAbolition of “loop structures” in South Africa makes for easier international planning _helectrónico _c Ernest Mazansky |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_948095 _aIMPUESTOS |
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| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
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| 650 | 4 |
_aPLANIFICACION FISCAL INTERNACIONAL _948027 |
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| 650 | 4 |
_aSUDAFRICA _948505 |
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| 773 | 0 |
_9164628 _oBIT/2021/3 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 3, 2021 |
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| 942 | _cRE | ||