4 Artículos

An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries: The South African case

Acceso

en línea

Lee-Ann Steenkamp

AbstractMost tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model'). Notwithstanding the uncertainty surrounding its legal status, the courts in many countrie... ver más

Revista: Journal of Economic and Financial Sciences (JEF) Formato: Electrónico

Tabla de contenido: Vol: 10 Num: 1 Par: 0 Año: 2017

The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective

Acceso

en línea

Lee-Ann Steenkamp

AbstractMost tax treaties (including South Africa

Revista: Journal of Economic and Financial Sciences (JEF) Formato: Electrónico

Tabla de contenido: Vol: 10 Num: 2 Par: 0 Año: 2017

The Permanent Establishment Concept In Double Tax Agreements Between Developed And Developing Countries: Canada/South Africa As A Case In Point

Acceso

en línea

Lee-Ann Steenkamp

In this era of globalisation, developing countries have resorted to double tax agreements in order to attract foreign direct investment. The extent to which a countrys tax treaty policy favours developing countries or not depends upon the extent to which... ver más

Revista: International Business & Economics Research Journal (IBER) Formato: Electrónico

Tabla de contenido: Vol: 13 Num: 3 Par: 0 Año: 2014

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