CONTENTS
- Introduction
- When is a company liable for paying tax in South Africa?
- Important considerations for determining the tax status of a company
- Where is my company incorporated?
- Where is my company’s Place of Effective Management (POEM)?
- What if a Double Taxation Agreement (DTA) applies to my company?
- What if SECTION 9D – CONTROLLED FOREIGN COMPANIES (CFC) applies to my company?
- Economic Substance Requirements (ESR)
- Can a South African resident incorporate a company in a foreign country without being taxed in South Africa?
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