The complexity of the foreign business establishment rule under section 9D of the income tax act in the modern 'POST-BEPS' world

Thesis

Open access

Simone Antoinette Krupanandham

LLM, University of Johannesburg

2025

Handle:

https://hdl.handle.net/10210/517041

Abstract

Income tax -- Law and legislation

Income tax deductions

Tax returns

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S A Krupanandham (222017504)_ LLM in Tax Law Minor Dissertation_30 May 2025 (Corrected & finalised)687.01 kBDownload View

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Title: The complexity of the foreign business establishment rule under section 9D of the income tax act in the modern 'POST-BEPS' world
Creators - without role: Simone Antoinette Krupanandham
Contributors - without role: Kiyasha Thambi
Awarding Institution: University of Johannesburg; LLM
Theses and Dissertations: LLM, University of Johannesburg
Identifiers: 9957401507691
Copyright: University of Johannesburg
Academic Unit: University of Johannesburg; Department of Practical Business Law; Faculty of Law
Language: English
Resource Type: Thesis