Tax impediments to holding company structures in Belgium, Ireland and the United Kingdom : caution for South Africa

Authors :

Legwaila, T

Journal Title :

South African Law Journal

Citation :

(2011) 28 SALJ 533

S.A. Cases Cited :

Cobelfret v Belgium (C-138/07)

De Beers Consolidated Mines Ltd vs Howe 5 TC 198

S.A. Legislation :

Tax Consolidation Act of 1997

Subject :

Corporate income tax

Group taxation

Capital gains

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