Notes: The place of effective management criterion for determining the tax residence of persons other than natural persons: Oceanic Trust Co Ltd NO v Commissioner for South African Revenue Service

Authors Charles de Matos Ala

ISSN: 1996-2177
Affiliations: Lecturer, University of the Witwatersrand, Johannesburg
Source: South African Law Journal, Volume 132 Issue 1, 2015, p. 41 – 54