The Resource Oceanic Trust Co Ltd NO v Commissioner for South African Revenue Service : Western Cape High Court - 13 june 2011

Oceanic Trust Co Ltd NO v Commissioner for South African Revenue Service : Western Cape High Court - 13 june 2011

Label
Oceanic Trust Co Ltd NO v Commissioner for South African Revenue Service : Western Cape High Court - 13 june 2011
Title
Oceanic Trust Co Ltd NO v Commissioner for South African Revenue Service : Western Cape High Court - 13 june 2011
Contributor
Subject
Language
eng
Summary
This article describes a case of a trust established in Mauritius carrying on captive re-insurance business in South Africa with a large investment portfolio there being administered by an asset manager there. It deals with the concept of the place of effective management
Citation source
In: South African Tax Cases. - Durban. - Vol. 74 (2012), no. 3 ; p. 127-156
Geographic coverage
Africa
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Silke, J
http://library.link/vocab/subjectName
  • case law
  • trust
  • non-resident
  • PE
  • place of effective management
Label
Oceanic Trust Co Ltd NO v Commissioner for South African Revenue Service : Western Cape High Court - 13 june 2011
Instantiates
Publication
Label
Oceanic Trust Co Ltd NO v Commissioner for South African Revenue Service : Western Cape High Court - 13 june 2011
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...