The Resource Commissioner for the South African Revenue Service v Tradehold Limited : Supreme Court of Appeal, 8 May 2012. cse no 132/11

Commissioner for the South African Revenue Service v Tradehold Limited : Supreme Court of Appeal, 8 May 2012. cse no 132/11

Label
Commissioner for the South African Revenue Service v Tradehold Limited : Supreme Court of Appeal, 8 May 2012. cse no 132/11
Title
Commissioner for the South African Revenue Service v Tradehold Limited : Supreme Court of Appeal, 8 May 2012. cse no 132/11
Creator
Subject
Language
eng
Summary
Case note dealing with the interpretation of the word 'resident'. The status of the taxpayer changed when the definition was amended in the Income Tax Act. This case note looks at the consequences for the capital gains tax, the double taxation agreement (DTA) between South Africa and Luxembourg and whether a deemed disposal arising from the migration of a place of effective management outside South Africa was an 'alienation' as contemplated in article 13 (4) of the DTA
Citation source
In: The taxpayer. - Cape Town. - Vol. 61 (2012), no. 5 ; p. 92-100
http://library.link/vocab/creatorName
Emslie, T.S
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • place of effective management
Label
Commissioner for the South African Revenue Service v Tradehold Limited : Supreme Court of Appeal, 8 May 2012. cse no 132/11
Instantiates
Publication
Label
Commissioner for the South African Revenue Service v Tradehold Limited : Supreme Court of Appeal, 8 May 2012. cse no 132/11
Publication

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