Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Does South Africa have a coherent policy for source-based taxation based on the permanent establishment concept, and how has this policy been implemented in its bilateral tax treaties?
The difference between South Africa’s domestic PE definition and the PE definition in its various DTCs and regional MTCs suggest some material inconsistency in South Africa’s PE policy. The research question this minor dissertation seeks to answer is whether South Africa has a coherent PE policy for...
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2020
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613190209142784 |
|---|---|
| access_status_str | Open Access |
| author | Eksteen, Michiel Marthinus |
| author2 | Hattingh, Johann |
| author_browse | Eksteen, Michiel Marthinus Hattingh, Johann |
| author_facet | Hattingh, Johann Eksteen, Michiel Marthinus |
| author_sort | Eksteen, Michiel Marthinus |
| collection | Thesis |
| description | The difference between South Africa’s domestic PE definition and the PE definition in its various DTCs and regional MTCs suggest some material inconsistency in South Africa’s PE policy. The research question this minor dissertation seeks to answer is whether South Africa has a coherent PE policy for source-based taxation. In addressing this question, this thesis considered what South Africa’s PE negotiating policy is and identified trends in its tax treaty practice in order to determine any inconsistency with its domestic PE definition. The key finding arising from the research of this minor dissertation is that South Africa does not have a coherent PE policy as its domestic policy is based on the OECD PE definition from time to time, whereas its tax treaty negotiating position and tax treaty practice is closely aligned with the 2006 SA MTC. Finally, this thesis provide recommendations to South Africa’s relevant fiscal authorities on how to reform the PE policy in a coherent manner. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/31502 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:12.136Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/31502 Does South Africa have a coherent policy for source-based taxation based on the permanent establishment concept, and how has this policy been implemented in its bilateral tax treaties? Eksteen, Michiel Marthinus Hattingh, Johann International Taxation The difference between South Africa’s domestic PE definition and the PE definition in its various DTCs and regional MTCs suggest some material inconsistency in South Africa’s PE policy. The research question this minor dissertation seeks to answer is whether South Africa has a coherent PE policy for source-based taxation. In addressing this question, this thesis considered what South Africa’s PE negotiating policy is and identified trends in its tax treaty practice in order to determine any inconsistency with its domestic PE definition. The key finding arising from the research of this minor dissertation is that South Africa does not have a coherent PE policy as its domestic policy is based on the OECD PE definition from time to time, whereas its tax treaty negotiating position and tax treaty practice is closely aligned with the 2006 SA MTC. Finally, this thesis provide recommendations to South Africa’s relevant fiscal authorities on how to reform the PE policy in a coherent manner. 2020-03-06T10:03:26Z 2020-03-06T10:03:26Z 2019 2020-03-05T07:17:20Z Master Thesis Masters LLM http://hdl.handle.net/11427/31502 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | International Taxation Eksteen, Michiel Marthinus Does South Africa have a coherent policy for source-based taxation based on the permanent establishment concept, and how has this policy been implemented in its bilateral tax treaties? |
| thesis_degree_str | Master's |
| title | Does South Africa have a coherent policy for source-based taxation based on the permanent establishment concept, and how has this policy been implemented in its bilateral tax treaties? |
| title_full | Does South Africa have a coherent policy for source-based taxation based on the permanent establishment concept, and how has this policy been implemented in its bilateral tax treaties? |
| title_fullStr | Does South Africa have a coherent policy for source-based taxation based on the permanent establishment concept, and how has this policy been implemented in its bilateral tax treaties? |
| title_full_unstemmed | Does South Africa have a coherent policy for source-based taxation based on the permanent establishment concept, and how has this policy been implemented in its bilateral tax treaties? |
| title_short | Does South Africa have a coherent policy for source-based taxation based on the permanent establishment concept, and how has this policy been implemented in its bilateral tax treaties? |
| title_sort | does south africa have a coherent policy for source based taxation based on the permanent establishment concept and how has this policy been implemented in its bilateral tax treaties |
| topic | International Taxation |
| url | http://hdl.handle.net/11427/31502 |
| work_keys_str_mv | AT eksteenmichielmarthinus doessouthafricahaveacoherentpolicyforsourcebasedtaxationbasedonthepermanentestablishmentconceptandhowhasthispolicybeenimplementedinitsbilateraltaxtreaties |