Similar Items: The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective
- Use of and variance from the United Nations model tax treaty clauses for tax treaties concluded by a group of Southern African Development Community Countries
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- The legal status of tax treaties in South Africa
- Seeking common deviations from South Africa’s tax treaty policy: a comparative analysis identifying trends (regional or otherwise) in treaty practice in bi-lateral tax treaties with countries in Asia, Australasia, North America and South America
- The double tax consequence of the new double tax treaty between South Africa and Mauritius for persons other than individuals
- The meaning of 'beneficial ownership' and the use thereof for tax treaty shopping and tax avoidance
Author: Oguttu, Annet Wanyana
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- Ensuring Favourable Taxing Rights for Business Profits : An Appraisal of the Permanent Establishment Concept in the UN and OECD Model Tax Conventions
- A review of South Africa’s approach to the taxation of the digital economy in light of international developments
- The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective