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News & Press: Corporate Tax

Issue 2 of Interpretation Note 6: Resident - Place of effective management (companies)

04 November 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This Note provides guidance on the interpretation and application of the term "place of effective management” in determining the tax residence of a company.

Please click here to view IN (3 November 2015).


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