Similar Items: The meaning of 'beneficial ownership' and the use thereof for tax treaty shopping and tax avoidance
- An insight into the development of the royalty definition contained in modern model tax conventions and the evolution of the international tax meaning of 'beneficial ownership'
- The disclosure of beneficial ownership in terms of the Companies Act 71 of 2008
- An international comparative study of the effect of personal income tax on labour migration
- Comparative analysis of revenue authorities’ approach to tax auditing and tax criminal investigation and its effect on tax compliance
- The History and Relevance of the Beneficial Ownership Concept in Tax Treaties ? Specifically in the context of the Introduction of the Principal Purpose Test
- A critical look at the proposed legislation on dividend tax