The Resource Case no 12432 : judgment of the Tax Court, 16 November 2010

Case no 12432 : judgment of the Tax Court, 16 November 2010

Label
Case no 12432 : judgment of the Tax Court, 16 November 2010
Title
Case no 12432 : judgment of the Tax Court, 16 November 2010
Subject
Language
eng
Summary
This case note considers the question whether a capital gain resulting from a deemed disposal of assets when the taxpayer ceased to be resident of South Africa, was taxable in South Africa under the South Africa-Luxembourg tax treaty
Citation source
In: The taxpayer. - Cape Town. - Vol. 60 (2011),
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • place of effective management
  • capital gains tax
  • disposal
Label
Case no 12432 : judgment of the Tax Court, 16 November 2010
Instantiates
Publication
Label
Case no 12432 : judgment of the Tax Court, 16 November 2010
Publication

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