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AB LLC and BD Holdings LLC v Commissioner of 3the South African Revenue Service: the creation of service permanent establishments.

Authors :
West, Craig
Source :
British Tax Review; 2015, Issue 5, p659-663, 5p
Publication Year :
2015

Abstract

The article reports the decision of the South African Tax court in the case "AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Service" concerning the creation of a service permanent establishment (PE) in South Africa by two U.S. companies.

Details

Language :
English
ISSN :
00071870
Issue :
5
Database :
Supplemental Index
Journal :
British Tax Review
Publication Type :
Periodical
Accession number :
112001575