Similar Items: Natural resource protection through double tax agreements in the East African community: a critical analysis of whether Kenya, Tanzania and Uganda have sufficiently protected the taxing rights over natural resources within their Double Tax Treaty Network
- 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?
- Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, sufficient to protect their taxing rights over their natural resources?
- Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?
- Exit taxes in the context of double tax treaties: is the individual emigrating from South Africa protected against double taxation?
- The double tax consequence of the new double tax treaty between South Africa and Mauritius for persons other than individuals
- Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?
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