The exit tax consequences of the migration of companies from South Africa: Commissioner for the South African Revenue Service v Tradehold Ltd

Authors :
Classen, Liezel G
Journal Title :
SA Mercantile Law Journal
Subject :
The facts of Tradehold
:
The arguments of the parties
:
Tax residence of a company and the 'place of effective management'
:
Should the provisions of double tax agreements be given preference 'above' the Income Tax Act?

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