Income tax : income - loan lent and repayable overseas by South African Bank - whether source of interest South Africa - First National Bank of South Africa v SCARS, judgment of the Supreme Court of Appeal, delivered on 7 March 2002

Journal Title :

The Taxpayer

Citation :

(2002) 51 Taxpayer 72

Subject :

Foreign trade regulation

Tax havens

Foreign exchange

Income tax - Foreign income

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