Coronation vs SARS (Constitutional Court)
Overview
This is a summary of the Coronation Investment Management SA (Pty) Limited v Commissioner for the South African Revenue Service (CCT 47/23) [2024] ZACC 11; 2024 (9) BCLR 1128 (CC) (21 June 2024) case in which the Constitutional Court was tasked with determining whether an Irish subsidiary met the requirements of a foreign business establishment.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Cornonation SARS section 9D foreign business establishment |
| Categories | Tax |
| Date | 9 October 2024 |
| File |