Shifting the 'place of effective management' offshore: a comparison of the 'exit tax' provisions applicable to companies migrating from South Africa, Canada and EU member states

Author： Classen Liezel Gaynor  

Publisher： Inderscience Publishers

ISSN： 2044-7663

Source： International Journal of Public Law and Policy, Vol.3, Iss.4, 2013-09, pp. : 367-383

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