n Without Prejudice - Adding some tax bounce to the springboard into Africa : tax

Volume 10, Issue 10
  • ISSN : 1681-178X



When the Taxation Laws Amendment Bill 2010 (TLAB 2010) was first published in May for comment, the proposed introduction of a tax regime specific to headquarter companies set up in South Africa was greeted with considerable enthusiasm as likely to reinforce South Africa's credentials as a gateway for investment into Africa. The explanatory memorandum accompanying TLAB 2010 added to the air of anticipation by clearly indicating a desire to enhance South Africa's credentials as "" and as "".

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