n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - The exit tax consequences of the migration of companies from South Africa : : case note

Volume 25, Issue 3
  • ISSN : 1015-0099
  • E-ISSN: 1996-2185



The recent emergence of global markets, e-commerce and cross-border corporate structures has caused many companies to revise their strategies to enhance trade. A strong international presence and a multinational structure have become essential to achieving commercial success and worthwhile profit margins, and to attracting suitable investors. In order to improve competition and create an international profile, company migration to other tax jurisdictions is necessary and can be achieved with relative administrative ease by South African companies.

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