The taxation of foreign investment income

Title: The taxation of foreign investment income
Description: This article analyses the principles for determining the source of
income in South Africa for tax purposes. The fact that South Africa is
increasingly becoming part of the international community, has
resulted in changes in the economic environment. This means that
current legislation is inadequate to prevent the erosion of the South
African tax bases. The South African Revenue Services therefore
introduced new legislation to prevent this loss of income.
In this article the legislation is examined and illustrated in a practical
situation and problems with the application of the various sections are
identified.
Creator: Venter, J.M.P.; Stiglingh, M. (Madeleine)
Subject: Controlled foreign entity; Source-based tax system; Foreign entity; Investment income; Passive income; Finance; Tax law; Investments, Foreign -- Taxation
Publisher: School of Accounting Sciences, University of Pretoria
Date: 2009-08-04T09:00:32Z; 2009-08-04T09:00:32Z; 1998
Type: Article
Format: application/pdf
Identifier: Venter, JMP & Stiglingh, M 1998, 'The taxation of foreign investment income', Meditari: Accountancy Research, vol. 6, pp. 381-400. [http://www.meditari.org.za]; 1022-2529; http://hdl.handle.net/2263/10907
Language: en
Rights: School of Accounting Sciences, University of Pretoria