Author: West, Craig
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?