Limitations of the term 'place of effective management' and its use as an effective tie-breaker test when applied in the current South African business context

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dc.contributor.authorDavies, Lyle
dc.date.accessioned2016-01-29T12:42:03Z
dc.date.available2016-01-29T12:42:03Z
dc.date.issued2016-01-29
dc.descriptionA research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation)en_ZA
dc.description.abstractAccording to South African domestic law, the term ‘place of effective management’ is ‘one of the tests used to determine the residency of a person, other than a natural person’ (South African Institute of Tax Practitioners, 2010, p.549). The term ‘place of effective management’ is not defined in the South African Income Tax Act 58 of 1962 and there is very limited case law in South Africa which deals specifically with the matter. In an attempt to clarify the term, the South African Revenue Service issued Interpretation Note 6: Resident: Place of effective management (persons other than natural persons) (2002) where, as noted by Olivier and Honiball (2008, p.82), ‘emphasis is placed on where important decisions are implemented and not where such decisions are taken’ as the ‘place of effective management’. This is contrary to international guidelines, which typically focus on where important decisions are taken (Olivier and Honiball, 2008, p.75). Key Words: Board of directors, central management and control, control, day-to-day decisions, Discussion Paper on Interpretation Note 6, Interpretation Note 6, key decision making, OECD Model Tax Convention, place of effective managementen_ZA
dc.identifier.urihttp://hdl.handle.net/10539/19407
dc.language.isoenen_ZA
dc.subjectCentral management and control
dc.subjectOECD Model Tax Convention
dc.subjectPlace of effective management
dc.titleLimitations of the term 'place of effective management' and its use as an effective tie-breaker test when applied in the current South African business contexten_ZA
dc.typeThesisen_ZA
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