The place of effective management criterion for determining the tax residence of persons other than natural persons: Oceanic Trust Co Ltd No v Commissioner for South African Revenue Service

Authors :

de Matos Ala, Charles

Journal Title :

South African Law Journal

Citation :

2015 SALJ 41

Subject :

Oceanic Trust Co Ltd NO v Commissioner for South African Revenue Service (2012) 74 SATC 127 (WCC)

Place of effective management

Commissioner for South African Revenue Service v Tradehold Ltd2013 (4) SA 184 (SCA)

Residence of a trust

This item appears in the following Collection(s)