The Resource Exit taxation arising from a deemed disposal of shares

Exit taxation arising from a deemed disposal of shares

Label
Exit taxation arising from a deemed disposal of shares
Title
Exit taxation arising from a deemed disposal of shares
Creator
Subject
Language
eng
Summary
In this article, the author examines a recent decision of the Supreme Court of Appeal of South Africa on the tax treatment of capital gains arising from a deemed disposal of shares under the Luxembourg-South Africa Income and Capital Tax Treaty (1998)
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013),
http://library.link/vocab/creatorName
Seiler, M
Language note
English
http://library.link/vocab/subjectName
  • exit tax
  • capital gains
  • tax treaty
  • case law
Label
Exit taxation arising from a deemed disposal of shares
Instantiates
Publication
Label
Exit taxation arising from a deemed disposal of shares
Publication

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      52.3736660 4.9336932
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