Similar Items: Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode
- Taxing of dividends : a transition from secondary tax on companies (STC) to dividends tax
- Dividend in specie : value-added tax implications and the resultant effect on dividends tax
- Taxing Dividends in the Nordics: Norway, an Oddity?
- The impact of dividends tax on investments in South Africa
- Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules
- Dividend tax changes and ex-dividend behaviour: the case of South Africa
Author: West, Craig
- Global convergence of tax judgments and principles between South African courts and foreign courts: Assessing evidence of convergence in South African case law and its desirability in a South African context
- The suitability and practicality of the OECD transfer pricing methods to Zimbabwe
- Is the definition of "permanent establishment", as used in the double tax agreements of selected 'oil rich' central and North African countries, sufficient to protect the taxing rights on the natural resources of these countries?
- Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed?
- Have the OECD Transfer Pricing Guidelines influenced the development of domestic legislation for transfer pricing and the outcome of court decisions in selected African states?
- The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise