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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?
This dissertation will determine whether or not the definition of a PE, as used in the DTAs of selected SADC countries, sufficiently protects the right these countries have to tax foreign companies or other non-resident taxpayers who use their natural resources profitably.
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| Format: | Thesis |
| Language: | English |
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College of Accounting
2014
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| _version_ | 1867613203240845312 |
|---|---|
| access_status_str | Open Access |
| author | Collop, Lance |
| author2 | West, Craig |
| author_browse | Collop, Lance West, Craig |
| author_facet | West, Craig Collop, Lance |
| author_sort | Collop, Lance |
| collection | Thesis |
| description | This dissertation will determine whether or not the definition of a PE, as used in the DTAs of selected SADC countries, sufficiently protects the right these countries have to tax foreign companies or other non-resident taxpayers who use their natural resources profitably. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/10286 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:24.523Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | College of Accounting |
| publisherStr | College of Accounting |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/10286 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? Collop, Lance West, Craig Accounting This dissertation will determine whether or not the definition of a PE, as used in the DTAs of selected SADC countries, sufficiently protects the right these countries have to tax foreign companies or other non-resident taxpayers who use their natural resources profitably. 2014-12-27T19:46:05Z 2014-12-27T19:46:05Z 2011 Master Thesis Masters MCom http://hdl.handle.net/11427/10286 eng application/pdf College of Accounting Faculty of Commerce University of Cape Town |
| spellingShingle | Accounting Collop, Lance 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? |
| thesis_degree_str | Master's |
| title | 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? |
| title_full | 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? |
| title_fullStr | 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? |
| title_full_unstemmed | 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? |
| title_short | 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? |
| title_sort | 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 |
| topic | Accounting |
| url | http://hdl.handle.net/11427/10286 |
| work_keys_str_mv | AT colloplance isthedefinitionofpermanentestablishmentpeasusedinthedoubletaxagreementsdtasofselectedsouthernafricandevelopmentcommunitysadccountriessufficienttoprotecttheirtaxingrightsovertheirnaturalresources |