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Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes
Includes bibliographical references.
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2015
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| _version_ | 1867613338874150912 |
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| access_status_str | Open Access |
| author | Foster, Martie |
| author2 | Roeleveld, Jennifer |
| author_browse | Foster, Martie Roeleveld, Jennifer |
| author_facet | Roeleveld, Jennifer Foster, Martie |
| author_sort | Foster, Martie |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/13146 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:34:33.896Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| publisher | Department of Finance and Tax |
| publisherStr | Department of Finance and Tax |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/13146 Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes Foster, Martie Roeleveld, Jennifer International Tax Includes bibliographical references. Various countries have extended the levying of withholding taxes beyond the traditional withholding taxes on royalties, dividends and interest. Withholding taxes are now often levied on services such as management services, professional services, technical services, financial services, insurance services, fees, commission, advisory services and digital services, amongst others. The purpose of this paper is to consider the impact of these withholding taxes on certain services, in particularly intra-group cross border services in the context of source and related transfer pricing principles. 2015-06-26T11:30:40Z 2015-06-26T11:30:40Z 2014 Master Thesis Masters MCom http://hdl.handle.net/11427/13146 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | International Tax Foster, Martie Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes |
| thesis_degree_str | Master's |
| title | Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes |
| title_full | Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes |
| title_fullStr | Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes |
| title_full_unstemmed | Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes |
| title_short | Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes |
| title_sort | withholding tax on services a square peg in a round hole an analysis of intra group cross border services in the context of source related transfer pricing principles and witholding taxes |
| topic | International Tax |
| url | http://hdl.handle.net/11427/13146 |
| work_keys_str_mv | AT fostermartie withholdingtaxonservicesasquarepeginaroundholeananalysisofintragroupcrossborderservicesinthecontextofsourcerelatedtransferpricingprinciplesandwitholdingtaxes |